Tax-Free Childcare
Check if you're eligible
Whether you can get Tax-Free Childcare depends on:
- your child’s age and circumstances
- if you’re working
- your income (and your partner’s income, if you have one)
- your immigration status
You cannot claim if any of the following are true:
- your child does not usually live with you
- you foster the child you’re applying for
- you or your partner have an expected adjusted net income of over £100,000 in the current tax year
- you or your partner get a childcare bursary or grant
If you claim either Universal Credit or childcare vouchers, you cannot get Tax-Free Childcare at the same time. Find out what to do before claiming Tax-Free Childcare.
Your child’s age and circumstances
Your child is eligible until the September after they turn 11.
If your child is disabled
They’re eligible until the September after they turn 16.
They must be certified as blind or severely sight-impaired or get any of the following:
- Disability Living Allowance
- Personal Independence Payment
- Armed Forces Independence Payment
- Child Disability Payment (Scotland only)
- Adult Disability Payment (Scotland only)
If you’re working
You can usually get Tax-Free Childcare if you (and your partner, if you have one) are:
- in work - you can be employed or self-employed
- on sick leave or annual leave
If you’re on maternity, paternity, shared parental or adoption leave
You can usually get Tax-Free Childcare. Check when you need to apply.
If you’re not working at the moment
You may still be eligible if your partner is working and you get any of the following:
- Incapacity Benefit
- Severe Disablement Allowance
- Carer’s Allowance or (in Scotland only) Carer Support Payment
- contribution-based Employment and Support Allowance
If you’re starting or re-starting work
You can usually get Tax-Free Childcare. Check when you need to apply.
Your income
You (and your partner, if you have one) must each expect, over the next 3 months, to earn at least:
- £2,539.68 before tax if you’re aged 21 or over (the same as £195.36 per week)
- £2,080 before tax if you’re aged 18 to 20 (the same as £160 per week)
- £1,570.40 before tax if you’re under 18 or an apprentice (the same as £120.80 per week)
This is the National Minimum Wage or Living Wage for 16 hours a week on average.
You can use an average of how much you expect to earn over the current tax year if:
- you work throughout the year but do not get paid regularly
- you’re self-employed and do not expect to earn enough in the next 3 months
Example
You’re eligible if you’re 21 or over and do not have a regular income but earn £10,158.72 a year. This is the same as earning £2,539.68 every 3 months on average.
If you’re self-employed
If you started your business less than 12 months ago, it does not matter how little you earn. You can still be eligible for Tax-Free Childcare.
If you have more than one job
You can use your total earnings to work out if you meet the threshold. This includes:
- earnings from any employment
- earnings from any self-employment
If you’re both employed and self-employed
You can use just your self-employed income if this would make you eligible.
For example, if you expect your average self-employed earnings over the tax year to be more than you’ll get over the next 3 months as an employee.
Income that does not count towards your minimum earnings
Some types of income will not count towards the minimum amount you must earn to be eligible. These include:
- dividends
- interest
- income from investing in property
- income from a pension
Your immigration status
You must have a National Insurance number and at least one of the following:
- British or Irish citizenship
- settled or pre-settled status, or you have applied and you’re waiting for a decision
- permission to access public funds - your eVisa or UK residence card will tell you if you cannot do this
If you have a partner
Your partner must have a National Insurance number too.
If you’re living in an EU country, Switzerland, Norway, Iceland or Liechtenstein
You (or your partner if you have one) might still be eligible for Tax-Free Childcare if:
- your work is in the UK
- the work started before 1 January 2021
- you’ve worked in the UK at least once every 12 months since you started working here
This is known as being a ‘frontier worker’. You must show your Frontier Worker permit to the Childcare Service when you apply for Tax-Free Childcare.
If you’re not eligible for Tax-Free Childcare
You may be able to get other help towards childcare costs.
If your child is between 3 and 4 years old and you live in England, you can get 15 hours of free childcare a week for 38 weeks of the year.
If you or your child get extra support, you may be eligible for free education and childcare for 2 year olds.
If you have a foster child and live in England, you may be able to get Free Childcare for Working Parents.