Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to paragraph 5.43 of Delivering Tax-Free Childcare: the Government's response to the consultation on design and operation, published in March 2014, whether HM Revenue and Customs will (a) check declared earnings total and (b) run checks with the Department for Work and Pensions to confirm that parents have not begun claiming universal credit, for all parents reconfirming their eligibility at the end of every quarterly entitlement period.

HM Revenue and Customs will be able to check parents' details via automated system checks in order to confirm that those who seek to reconfirm for Tax-Free Childcare remain eligible for the scheme.

Parents' income will be checked against information HMRC holds. Automated links with DWP systems will tell HMRC which parents are claiming Universal Credit or have applied to do so.

The vast majority of checks will be automated and not require contact with the parent.