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29 May 2014

Tax free childcare

ISC met with HMRC to explore some aspects of the Government’s proposals for tax free childcare, published earlier this year. Also see updates on EYFS framework document.

Tax free childcare

ISC met with HMRC to explore some aspects of the Government’s proposals for tax free childcare, published earlier this year. Below are the relevant points for schools:

  • HMRC intends to follow very closely existing rules relating to employer supported childcare and tax credits. So there are unlikely to be new or different definitions of ‘qualifying childcare’.
  • The plan is for National Savings & Investment to be the single provider of tax free childcare accounts, and for providers including schools to register with NS&I as eligible providers. Independent schools will be eligible to register and HMRC understands that registration cannot be linked to registration with/inspection by Ofsted. Once registered, schools will be visible to parents who enrol their children for an NS&I account, by means of drop down menus.
  • The new scheme should be up and running for 0 – 5 year olds by September 2015 and 6 – 12 year olds at various staged dates within the first year. Employer supported childcare will be closed to new entrants at the same time.
  • It is entirely accepted by HMRC that schools are likely to be providing eligible childcare – whether it be pre-school/post-school wrap around care, or boarding, or out of hours clubs/activities – and that costs in relation to this can be settled using the NS&I tax free childcare account. As currently, schools will need to think about how they let parents know which elements of school invoices are ‘qualifying childcare’ and which are not, so that parents know what they can pay out of the NS&I account.
  • Although the principle behind tax free childcare is that both parents must be in work, there will be exemptions for, eg: parents who are carers.

The Government has launched a further consultation (open until 27 June) on the provision of Tax-Free Childcare accounts to parents, which ISC will respond to. It builds on the previous consultation. Please find the consultation document here.

Early Years

DfE has published the new EYFS document which is effective from September 2014. Please find here the framework and a note with a summary of the main changes produced by Foundation Years.

4 Nov 2016 Early Years

Early Years - update November 2016

Standards and Testing Agency Handbook

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3 Sep 2016 Early Years

Tax free childcare

Tax free childcare is a new government scheme to help parents with their childcare costs.

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17 Aug 2016 Early Years

30 hours free entitlement to childcare

As you may be aware the government has passed legislation to increase the number of hours of free entitlement of childcare from 15 hours to 30 hours.

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10 May 2016 Early Years

Government review into ‘cutting red tape’

Evidence sort from early years childcare providers

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10 May 2016 Early Years

Consultation on disqualification from childcare arrangements

Consultation

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1 Sep 2014

Early years: guide to the 0 to 25 SEND code of practice

From the Department for Education. Advice for early years providers that are funded by the local authority.

Download
1 Mar 2014

Statutory framework for the early years foundation stage

From the Department for Education. Setting the standards for learning, development and care for children from birth to five.

Download