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Legislation to implement the new tax-free childcare scheme has been introduced in the House of Commons.
The Childcare Payments Bill provides the overall structure of the scheme and the way in which it will operate. It also contains a number of delegated powers to be exercised by regulations made by statutory instrument (SI), which are intended to provide flexibility to amend the detailed rules of the scheme.
Legislation to implement the new tax-free childcare scheme has been introduced in the House of Commons.
The Childcare Payments Bill provides the overall structure of the scheme and the way in which it will operate. It also contains a number of delegated powers to be exercised by regulations made by statutory instrument (SI), which are intended to provide flexibility to amend the detailed rules of the scheme.
Two instruments have been published. The first is the draft Childcare Payments (Eligibility) Regulations, which contains the rules on eligibility for the scheme, such as what is meant by qualifying paid work.
The second SI covers the draft Childcare Payments Regulations and contains details on the operation of the scheme, including how and when a declaration of eligibility may be made.
Comments should be sent no later than 3 October via email or by post to the tax-free childcare team, HMRC room 1C/20, 100 Parliament Street, London SW1A 2BQ.
