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<p>Her Majesty’s Treasury (HMT) and Her Majesty’s Revenue and Customs (HMRC) are developing
plans to measure the success of Tax-Free Childcare (TFC) once it is in ‘steady state’
following the full rollout of the scheme.</p><p> </p><p>We will measure how well TFC
performs against its policy objective to help working families with their childcare
costs. We will continue to engage with stakeholders as we start to put in place these
plans.</p><p> </p><p>The key programmes for early education are the 15 hours of free
childcare offered to all 3 and 4-year olds, and eligible 2-year olds. These provisions
are measured under Assessment and Reporting Arrangements set out by the Standards
and Testing Agency to ensure attainment against the Early Years Framework.</p>
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