Explanatory note

Regulation 2(1) will bring into force on 15th January 2018 those sections of the Childcare Payments Act 2014 (c. 28) (“the Act”) that are set out in regulation 2(3). This regulation commences specified sections of the Act in relation to a relevant child and any sibling (as defined in regulation 2(4)) on 15th January 2018. A relevant child is a child between six and nine years old on 15th January 2018 and those who have their ninth birthday on that day.

Regulation 2(2) will bring into force on 14th February 2018 those sections of the Act that are not yet in force. The Act will from that date be in force in its entirety.

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 is available at the website.