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Tax-free childcare commencement

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The Childcare Payments Act 2014 (Commencement No 3 and Transitional Provisions) Regulations, SI 2017/578, bring into effect from 21 April 2017 the new childcare payments scheme (‘tax-free childcare’) for children who are under four years old on 1 September 2017, those who have their fourth birthday on that day, and for disabled children. The regulations also bring into force the remaining sections of the Childcare Payments Act 2014 from 16 May 2017 for those participating in the trial of the scheme, which ends on 15 May.

Issue: 1351
Categories: News , VAT
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