Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what plans his Department has to publish an updated impact assessment of tax-free childcare to include the changes to eligibility criteria for such childcare announced in the Autumn Statement 2016.

The government is updating the impact assessment for Tax-Free Childcare. This will reflect changes made since the scheme was first announced, including changes to the eligibility criteria made at Autumn Statement 2015. It will be published before the scheme launches early this year.