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Published on 3 October 2014

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.

The LITRG response can be found 


The draft legislation can be found here.

Victoria Todd

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