Childcare: Tax Allowances
Commons · Question 28309 · Tabled 9 Sep 2026 · Treasury · Official record
Answered 14 Sep 2026
Question
Asked by Dame Harriett Baldwin
To ask the Chancellor of the Exchequer, how many people have lost access to Tax-Free Childcare when their income reached £100,000 in each tax year since the scheme was introduced.
Answer
Answered by Emma Reynolds, 14 Sep 2026
HMRC does not hold this information. Many families who lose eligibility for Tax-Free Childcare as a result of their income exceeding the £100,000 threshold will simply choose not to re-apply for the scheme, and are not required to report this to HMRC.