Explanatory note

These Regulations will bring into force on 21st April 2017 those sections of the Childcare Payments Act 2014 (c. 28) (“the Act”) that are set out in regulations 2 and 3. Regulation 2 commences specified sections of the Act in relation to children under four years old on 1st September 2017, those who have their fourth birthday on that day, disabled children, and any sibling of those children, (defined in regulation 2) on 21st April 2017. Regulation 3 commences the remaining sections of the Act that are not already in force, in relation to all persons. The Childcare Payments Act 2014 (Commencement No. 2) Regulations 2016 (S.I. 2016/1083 C.76) commenced specified sections of the Act in relation to those participating in the trial of the childcare payments scheme. Regulation 4 appoints a commencement day of the 16th May 2017 for all remaining sections of the Act that are not already in force in relation to those persons recruited to participate in the trial, which ends on 15th May 2017.

Regulation 5 contains transitional provisions in respect of the trial.

Regulations 6, 7 and 8 contain transitional provisions in respect of sections 12, 63 and 64 of the Act.

Sections 65, 68 to 73(1), 74 and 75 were commenced by the Act.

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. They are available from the gov.uk website at https://www.gov.uk/government/publications/tax-free-childcare-impact-assessment. They remain an accurate summary of the impacts that apply to this instrument. An updated Impact Assessment was made on 30th March 2017 and will be available at the gov.uk website as soon as it is published.