Childcare: Tax Allowances
2026-05-19 · Treasury · 3497 · Official question
Question
To ask the Chancellor of the Exchequer, what assessment she has made of the impact of excluding postgraduate stipends from the definition of qualifying income for Tax-Free Childcare on families where one parent is undertaking doctoral research funded by a
Answer
Tax-Free Childcare (TFC) is designed to help parents cover childcare costs so they can enter work, stay in employment, or increase their working hours. As a result, eligibility is based on income from paid work: each parent is generally expected to earn a...