Technical consultation on draft secondary legislation for the Childcare Payments Bill 2014-15

While the tax-free childcare scheme proposed in the Bill and draft secondary legislation may not seem too complex as a standalone scheme, the LITRG are concerned that interactions with universal credit, tax credits and employer-supported childcare will lead to much complexity. Adequate guidance and better-off calculators will be needed and we are concerned that producing adequate materials will be both difficult and expensive.