Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what consultations were undertaken by his Department prior to the phasing out of the kiddicare voucher scheme.
The government announced at Budget 2013 that income tax and NICs reliefs on childcare vouchers would be phased out once a new, fairer and better-targeted scheme, Tax-Free Childcare, was introduced.
This was followed by consultations on the delivery of Tax-Free Childcare (www.gov.uk/government/consultations/tax-free-childcare).
The government published its initial impact assessment of the transition from Employer Supported Childcare to Tax-Free Childcare as part of the passage of the Childcare Payments Act 2014 on 20 November 2014, including an assessment on relevant equalities impacts covering families on low incomes, lone parents, carers and disabled people, older people, those taking parental leave and assisted digital access.
The original impact assessment is available here:
www.gov.uk/government/publications/tax-free-childcare-impact-assessment.
The impact assessment was updated on 20 April 2017, the update is available here: www.gov.uk/government/publications/tax-free-childcare-impact-assessment-march-2017.