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Tax-free childcare scheme

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The childcare payments scheme (tax-free childcare) is now open to children up to the age of nine (those born on or after 15 January 2009). The scheme will be opened to all remaining eligible families with children under 12 years of age on 14 February 2018.

This latest stage in the rollout of the scheme is given effect by the Childcare Payments Act 2014 (Commencement No. 6) Regulations, SI 2018/27. Three previous sets of commencement regulations brought the scheme into effect for children born on or after 24 November 2011, on or after 1 April 2013, and on or after 1 September 2013.