TAX-FREE CHILDCARE: DRAFT CHILDCARE PAYMENTS (ELIGIBILITY) REGULATIONS & DRAFT CHILDCARE PAYMENTS REGULATIONS 2015

HM Revenue & Customs (HMRC) has published two draft statutory instruments for external technical consultation together with a commentary on the regulations.

The first statutory instrument contains the detailed rules concerning eligibility for the scheme, and the second contains the detailed rules concerning the operation of the scheme.

Comments on the draft statutory instruments should be sent by email to Tax-free Childcare or by post to Tax-Free Childcare Team, HMRC, Room 1C/20, 100 Parliament Street, London, SW1A 2BQ by 3 October 2014.

Commentary Note

Draft statutory instrument: Childcare Payment (Eligibility) Regulations

Draft statutory instrument: Childcare Payment Regulation