Explanatory note

These Regulations will bring into force on 24th November 2017 those sections of the Childcare Payments Act 2014 (c. 28) (“the Act”) that are set out in regulation 2. This regulation commences specified sections of the Act in relation to a relevant child and any sibling (as defined in regulation 2(3)) on 24th November 2017. A relevant child is a child between four and a half and six years old on 24th November 2017 and those who have their sixth birthday on that day.

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. It 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. An updated impact assessment was made on 30th March 2017 in relation to the secondary legislation and is available from the gov.uk website at https://www.gov.uk/government/publications/tax-free-childcare-impact-assessment-march-2017 .