Explanatory note

These Regulations will bring into force those sections of the Childcare Payments Act 2014 (c. 28) (“the Act”) that are set out in regulation 2, for the purposes of the trial, which will run for 6 months from 14th November 2016 to 15th May 2017.

Regulation 3 provides that the condition of eligibility contained in section 12 of the Act relating to a person and their partner not being in a relevant childcare scheme does not apply and need not be met during the trial. Section 12 of the Act is not in force during the trial. The other provisions that have not yet come into force are sections 39, 63 and 64 of the Act relating to the withdrawal of existing tax exemptions.

A full Impact Assessment of the effect that the childcare payments scheme will have on the costs of business and the voluntary sector was published on 10th June 2014 alongside the draft Bill and was updated on 20th November 2014 and is available from the gov.uk website at https://www.gov.uk/government/publications/tax-free-childcare-impact-assessment. It remains an accurate summary of the impacts that apply to this instrument.