Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what guidance his Department publishes for single parents seeking to claim under the tax-free childcare scheme.

The application process and eligibility criteria for Tax-Free Childcare are the same for single parents as they are for households with more than one parent. HM Revenue & Customs has published eligibility guidance for Tax-Free Childcare which is regularly updated. The guidance can be found at: https://www.gov.uk/help-with-childcare-costs.

In response to the question regarding steps HMRC is taking to increase the take-up of Tax-Free Childcare, I refer the Hon. Member to the answer given on 29 January 2018 (124790).