Tax-free childcare - Childcare Payments (Eligibility) Regulations and draft Childcare Payments Regulations 2015 have been issued for comment.
The policy aims to provide financial support, up to £2,000 per child per year, towards the cost of childcare for working families.
HM Revenue & Customs (HMRC) has published two draft statutory instruments for external technical consultation, together with a commentary on the regulations, and invites comments by 3 October 2014.
Visit the 'Related links' section on this page to access the draft statutory instruments.
If you wish to comment, please email supportingpractitioners@accaglobal.com using the heading 'Childcare Payments'.