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Childcare Payments Act 2014

Government Bill

Originated in the House of Commons, Session 2014-15

Last updated: 10 March 2015 at 12:51

See full passage

Long title

A Bill to make provision for and in connection with the making of payments to persons towards the costs of childcare; and to restrict the availability of an exemption from income tax in respect of the provision for an employee of childcare, or vouchers for obtaining childcare, under a scheme operated by or on behalf of the employer.


The Bill introduces a new tax-free childcare scheme to support eligible parents with childcare costs.

Key areas

  • the Government would provide 20 per cent support on costs up to £10,000 per year for each child via an online account
  • the Government would top up any payments made into the account, capped at a maximum Government contribution of £2,000 a year for each child.

The Bill extends to the United Kingdom. In relation to Northern Ireland, the Bill requires a Legislative Consent Motion of the Northern Ireland Assembly

Sponsoring department

HM Treasury
Mr George Osborne
Conservative, Tatton

Current version of the Bill

Childcare Payments Act 2014 c.28
19 December 2014

Bill passage

Bill started in the House of Commons
1st reading
2nd reading
Committee stage
Report stage
3rd reading
Bill in the House of Lords
1st reading
2nd reading
Committee stage
Report stage
3rd reading
Final stages
Consideration of amendments
Royal Assent
In progress
Not applicable
Not yet reached