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/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> 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" : "246449"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-04-30T11:13:42.777Z", "_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, for what reasons his Department set the cap at an earnings threshold of £100,000 for 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" : "245644"}
, {"_about" : "http://data.parliament.uk/resources/1121928", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1121928/answer", "answerText" : {"_value" : " Eligibility for Tax-Free Childcare is already conditional upon working parents and their partners each having an adjusted net income of less than £100,000 per year.<\/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" : "2019-04-29T09:42:38.113Z", "_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 undertake a trial of means-testing for 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" : "245645"}
, {"_about" : "http://data.parliament.uk/resources/1111126", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1111126/answer", "answerText" : {"_value" : " Universal Credit is more generous in terms of childcare costs with an increased level of support, from 70 per cent with legacy benefits to 85 per cent within Universal Credit.<\/p> <\/p> We recognise that the upfront cost of childcare may cause some claimants financial difficulty. Consequently, the Secretary of State announced in her speech of 11 January 2019, that where the initial month\u2019s childcare costs may prevent a claimant from starting work, Jobcentres have been instructed to use the Flexible Support Fund where possible, to enable a smoother transition.<\/p> <\/p> The Government now provides more support than ever before to help parents with the costs of childcare, including providing 15 hours a week of free childcare in England for all 3 and 4 year olds and disadvantaged 2 year olds, and doubling free childcare available for working parents of 3 and 4 year olds to 30 hours a week.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4423", "label" : {"_value" : "Biography information for Will Quince"}
}
, "answeringMemberConstituency" : {"_value" : "Colchester"}
, "answeringMemberPrinted" : {"_value" : "Will Quince"}
, "dateOfAnswer" : {"_value" : "2019-04-23", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-04-23T13:50:23.763Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "29"}
, "answeringDeptShortName" : {"_value" : "Work and Pensions"}
, "answeringDeptSortName" : {"_value" : "Work and Pensions"}
, "date" : {"_value" : "2019-04-10", "_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 Secretary of State for Work and Pensions, what recent assessment she has made of the financial effect on parents of upfront childcare costs under universal credit.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4456", "label" : {"_value" : "Biography information for Jeff Smith"}
}
, "tablingMemberConstituency" : {"_value" : "Manchester, Withington"}
, "tablingMemberPrinted" : [{"_value" : "Jeff Smith"}
], "uin" : "243513"}
, {"_about" : "http://data.parliament.uk/resources/1111157", "AnsweringBody" : [{"_value" : "Department for Education"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1111157/answer", "answerText" : {"_value" : " The government is committed to ensuring all parents who are eligible for the 30 hours free childcare entitlement are able to take up a place that suits their childcare needs.<\/p> Data from the National Statistics release \u2018Education Provision for Children Under 5 Years of Age in England (January 2018)\u2019 suggests around 3 out of 4 eligible children have taken up some extended hours, however it is not possible to generate an equivalent figure at local authority level due to the relatively small population that we are estimating within sub-national geographies. As at 31 January 2019, 5,728 30 hours eligibility codes had been issued in West Sussex for the Spring term, 5,144 of these had been validated and as at 28 March 2019 5, 230 children were taking up a place in the West Sussex.<\/p> We plan to spend around £3.5 billion on our early education entitlements this year alone \u2013 more than any other government. Our funding rates for the early education entitlements were based on our Review of Childcare Costs, described as \u201cthorough and wide ranging\u201d by the National Audit Office. We recognise the need to keep our evidence base on all aspects of early years sector costs up to date and we continue to monitor the provider market closely through a range of regular and one off research projects. That included the 2018 Early Years Provider Costs report which looked at a representative sample of providers, both in terms of provider type and geography, and gives an insight into various aspects of the provider market.<\/p> Data published by Ofsted in November 2018 shows that the number of childcare places available has remained broadly stable since 2012. Since the rollout of 30 hours commenced in September 2017, the sector has risen to the challenge with more than 340,000 3 and 4 year old children benefitting from a place and we receive contact regularly from the sector on this and associated topics. We are now in the second year of national delivery and an estimated 325,000 children were in a 30 hours place in the spring term 2019 \u2013 this is an increase on the spring term 2018 and 92% of the codes were issued. Although childcare providers do not have to offer the free 30 hours, our 2018 Providers Survey shows that the majority of providers in England with 3 to 4 year olds are offering and delivering 30 hours.<\/p> The data relating to the number of children receiving 30 hours in England is published within tables 5LA and 7LA in the \u2018Education Provision for Children under 5 Years of Age (January 2018)\u2019 statistical publication, available at:<\/p> https://www.gov.uk/government/statistics/education-provision-children-under-5-years-of-age-january-2018<\/a>.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4113", "label" : {"_value" : "Biography information for Nadhim Zahawi"}
}
, "answeringMemberConstituency" : {"_value" : "Stratford-on-Avon"}
, "answeringMemberPrinted" : {"_value" : "Nadhim Zahawi"}
, "dateOfAnswer" : {"_value" : "2019-04-16", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "243303"}
, {"_value" : "243304"}
, {"_value" : "243305"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-04-16T11:20:56.19Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "60"}
, "answeringDeptShortName" : {"_value" : "Education"}
, "answeringDeptSortName" : {"_value" : "Education"}
, "date" : {"_value" : "2019-04-10", "_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 Secretary of State for Education, what assessment he has made of the take up of the 30 hour childcare entitlement in West Sussex.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/114", "label" : {"_value" : "Biography information for Tim Loughton"}
}
, "tablingMemberConstituency" : {"_value" : "East Worthing and Shoreham"}
, "tablingMemberPrinted" : [{"_value" : "Tim Loughton"}
], "uin" : "243302"}
, {"_about" : "http://data.parliament.uk/resources/1111182", "AnsweringBody" : [{"_value" : "Department for Education"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1111182/answer", "answerText" : {"_value" : " The government is committed to ensuring all parents who are eligible for the 30 hours free childcare entitlement are able to take up a place that suits their childcare needs.<\/p> Data from the National Statistics release \u2018Education Provision for Children Under 5 Years of Age in England (January 2018)\u2019 suggests around 3 out of 4 eligible children have taken up some extended hours, however it is not possible to generate an equivalent figure at local authority level due to the relatively small population that we are estimating within sub-national geographies. As at 31 January 2019, 5,728 30 hours eligibility codes had been issued in West Sussex for the Spring term, 5,144 of these had been validated and as at 28 March 2019 5, 230 children were taking up a place in the West Sussex.<\/p> We plan to spend around £3.5 billion on our early education entitlements this year alone \u2013 more than any other government. Our funding rates for the early education entitlements were based on our Review of Childcare Costs, described as \u201cthorough and wide ranging\u201d by the National Audit Office. We recognise the need to keep our evidence base on all aspects of early years sector costs up to date and we continue to monitor the provider market closely through a range of regular and one off research projects. That included the 2018 Early Years Provider Costs report which looked at a representative sample of providers, both in terms of provider type and geography, and gives an insight into various aspects of the provider market.<\/p> Data published by Ofsted in November 2018 shows that the number of childcare places available has remained broadly stable since 2012. Since the rollout of 30 hours commenced in September 2017, the sector has risen to the challenge with more than 340,000 3 and 4 year old children benefitting from a place and we receive contact regularly from the sector on this and associated topics. We are now in the second year of national delivery and an estimated 325,000 children were in a 30 hours place in the spring term 2019 \u2013 this is an increase on the spring term 2018 and 92% of the codes were issued. Although childcare providers do not have to offer the free 30 hours, our 2018 Providers Survey shows that the majority of providers in England with 3 to 4 year olds are offering and delivering 30 hours.<\/p> The data relating to the number of children receiving 30 hours in England is published within tables 5LA and 7LA in the \u2018Education Provision for Children under 5 Years of Age (January 2018)\u2019 statistical publication, available at:<\/p> https://www.gov.uk/government/statistics/education-provision-children-under-5-years-of-age-january-2018<\/a>.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4113", "label" : {"_value" : "Biography information for Nadhim Zahawi"}
}
, "answeringMemberConstituency" : {"_value" : "Stratford-on-Avon"}
, "answeringMemberPrinted" : {"_value" : "Nadhim Zahawi"}
, "dateOfAnswer" : {"_value" : "2019-04-16", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "243302"}
, {"_value" : "243303"}
, {"_value" : "243304"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-04-16T11:20:56.363Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "60"}
, "answeringDeptShortName" : {"_value" : "Education"}
, "answeringDeptSortName" : {"_value" : "Education"}
, "date" : {"_value" : "2019-04-10", "_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 Secretary of State for Education, how many children by years of age receive the 30 hour funded childcare entitlement in England.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/114", "label" : {"_value" : "Biography information for Tim Loughton"}
}
, "tablingMemberConstituency" : {"_value" : "East Worthing and Shoreham"}
, "tablingMemberPrinted" : [{"_value" : "Tim Loughton"}
], "uin" : "243305"}
, {"_about" : "http://data.parliament.uk/resources/1110772", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1110772/answer", "answerText" : {"_value" : " The forecasts for spending on Tax-Free Childcare can be found in table 4.17 of the OBR\u2019s Economic & Fiscal Outlook (https://cdn.obr.uk/March-2019_EFO_Web-Accessible.pdf<\/a>) and are contained in table 1 below, along with forecasts of the number of families and the proportion of eligible families using Tax-Free Childcare.<\/p> <\/p> Table 1<\/p>