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Childcare payments scheme

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HMRC is conducting a trial of the new joint online childcare application service (JOCA) for the new tax-free childcare scheme and extended entitlement to 30 hours free childcare, for a six month period between 14 November 2016 and 15 May 2017. The Childcare Payments Act 2014 (Commencement No 2) Regulations, SI 2016/1083, bring into force the relevant sections of the Childcare Payments Act 2014, for the purposes of the trial only, from 14 November 2016.

  • The Childcare Payments (Appeals) Regulations 2016, SI 2016/1078, come into force on 30 November 2016 to make provision for appeals in relation to the new ‘tax-free childcare’ scheme, which is to be introduced during 2017.
  • The Childcare (Early Years Provision Free of Charge) (Extended Entitlement) Regulations, SI 2016/Draft, set out the eligibility criteria for ‘extended entitlement’ to the provision of 30 hours free childcare per week for three and four year old children of working parents, to be introduced during 2017. HMRC will provide a joint online childcare application and eligibility checking service for both ‘extended entitlement’, as covered by these regulations, and the childcare payments scheme (tax-free childcare), which is also being introduced in 2017.
Issue: 1332
Categories: News