Tax-Free Childcare is limited to families where parents earn under £100,000 per year. The £100,000 per parent cap on Tax-Free Childcare ensures that support is targeted at the working families who require the most support in order to return to work or work more.<\/p>
<\/p>
The £100,000 limit was announced at Autumn Statement 2015 and legislated for in 2016 because it is simple for parents to understand their eligibility, and because it aligns to an existing boundary in the tax system. The government published its final impact assessment of the introduction of Tax-Free Childcare, including the setting of an upper income limit at £100,000 per parent, in March 2017 (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/652939/Tax-free_childcare_Impact_Assessment-March_2017.pdf<\/a>).<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"}
}
, "answeringMemberConstituency" : {"_value" : "South West Norfolk"}
, "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"}
, "dateOfAnswer" : {"_value" : "2019-04-30", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "245642"}
, {"_value" : "245643"}
, {"_value" : "245644"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-04-30T11:13:42.823Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-04-23", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Children: Day Care"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, if he will undertake a review of the level at which the earnings threshold cap has been set for the eligibility for tax-free childcare.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"}
}
, "tablingMemberConstituency" : {"_value" : "Ribble Valley"}
, "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"}
], "uin" : "246449"}
, {"_about" : "http://data.parliament.uk/resources/1121923", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1121923/answer", "answerText" : {"_value" : " The government announced at Budget 2013 that income tax and NICs reliefs on childcare vouchers would be phased out once a new, fairer and better-targeted scheme, Tax-Free Childcare, was introduced.<\/p> <\/p> This was followed by consultations on the delivery of Tax-Free Childcare (www.gov.uk/government/consultations/tax-free-childcare<\/a>).<\/p> <\/p> The government published its initial impact assessment of the transition from Employer Supported Childcare to Tax-Free Childcare as part of the passage of the Childcare Payments Act 2014 on 20 November 2014, including an assessment on relevant equalities impacts covering families on low incomes, lone parents, carers and disabled people, older people, those taking parental leave and assisted digital access.<\/p> <\/p> The original impact assessment is available here:<\/p> www.gov.uk/government/publications/tax-free-childcare-impact-assessment<\/a>.<\/p> <\/p> The impact assessment was updated on 20 April 2017, the update is available here: www.gov.uk/government/publications/tax-free-childcare-impact-assessment-march-2017<\/a>.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"}
}
, "answeringMemberConstituency" : {"_value" : "South West Norfolk"}
, "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"}
, "dateOfAnswer" : {"_value" : "2019-04-29", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-04-29T09:47:26.137Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-04-18", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Childcare Vouchers"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what consultations were undertaken by his Department prior to the phasing out of the kiddicare voucher scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"}
}
, "tablingMemberConstituency" : {"_value" : "Ribble Valley"}
, "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"}
], "uin" : "245640"}
, {"_about" : "http://data.parliament.uk/resources/1121924", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1121924/answer", "answerText" : {"_value" : " HMRC\u2019s publication \u2018Estimated Costs of Principal Tax Reliefs\u2019 includes the forecast cost of Employer Supported Childcare tax reliefs, of which Childcare Vouchers are the largest component, for the six years up to and including 2018/19. (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/782480/Jan19_Principal_Reliefs_Final.pdf<\/a>)<\/p> <\/p> HM Treasury does not hold information relating to the cost of individual childcare voucher schemes offered by specific providers.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"}
}
, "answeringMemberConstituency" : {"_value" : "South West Norfolk"}
, "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"}
, "dateOfAnswer" : {"_value" : "2019-04-29", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-04-29T09:45:06.093Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-04-18", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Childcare Vouchers"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what the cost to the public purse was of providing the kiddicare voucher scheme in the most recent 12 months for which information is available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"}
}
, "tablingMemberConstituency" : {"_value" : "Ribble Valley"}
, "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"}
], "uin" : "245641"}
, {"_about" : "http://data.parliament.uk/resources/1121925", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1121925/answer", "answerText" : {"_value" : " Tax-Free Childcare is limited to families where parents earn under £100,000 per year. The £100,000 per parent cap on Tax-Free Childcare ensures that support is targeted at the working families who require the most support in order to return to work or work more.<\/p> <\/p> The £100,000 limit was announced at Autumn Statement 2015 and legislated for in 2016 because it is simple for parents to understand their eligibility, and because it aligns to an existing boundary in the tax system. The government published its final impact assessment of the introduction of Tax-Free Childcare, including the setting of an upper income limit at £100,000 per parent, in March 2017 (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/652939/Tax-free_childcare_Impact_Assessment-March_2017.pdf<\/a>).<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"}
}
, "answeringMemberConstituency" : {"_value" : "South West Norfolk"}
, "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"}
, "dateOfAnswer" : {"_value" : "2019-04-30", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "245643"}
, {"_value" : "245644"}
, {"_value" : "246449"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-04-30T11:13:42.683Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-04-18", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Children: Day Care"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what the Government's rationale was for the policy of introducing an income threshold on eligibility for tax-free childcare.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"}
}
, "tablingMemberConstituency" : {"_value" : "Ribble Valley"}
, "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"}
], "uin" : "245642"}
, {"_about" : "http://data.parliament.uk/resources/1121926", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1121926/answer", "answerText" : {"_value" : " Tax-Free Childcare is limited to families where parents earn under £100,000 per year. The £100,000 per parent cap on Tax-Free Childcare ensures that support is targeted at the working families who require the most support in order to return to work or work more.<\/p> <\/p> The £100,000 limit was announced at Autumn Statement 2015 and legislated for in 2016 because it is simple for parents to understand their eligibility, and because it aligns to an existing boundary in the tax system. The government published its final impact assessment of the introduction of Tax-Free Childcare, including the setting of an upper income limit at £100,000 per parent, in March 2017 (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/652939/Tax-free_childcare_Impact_Assessment-March_2017.pdf<\/a>).<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"}
}
, "answeringMemberConstituency" : {"_value" : "South West Norfolk"}
, "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"}
, "dateOfAnswer" : {"_value" : "2019-04-30", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "245642"}
, {"_value" : "245644"}
, {"_value" : "246449"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-04-30T11:13:42.747Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-04-18", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Children: Day Care"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, if he will publish his Department's analysis relating to the Government's decision to introduce an income cap on eligibility to tax-free childcare.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"}
}
, "tablingMemberConstituency" : {"_value" : "Ribble Valley"}
, "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"}
], "uin" : "245643"}
, {"_about" : "http://data.parliament.uk/resources/1121927", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1121927/answer", "answerText" : {"_value" : " Tax-Free Childcare is limited to families where parents earn under £100,000 per year. The £100,000 per parent cap on Tax-Free Childcare ensures that support is targeted at the working families who require the most support in order to return to work or work more.<\/p> <\/p>