Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has been made of the potential merits of extending Tax Free Childcare to students embarking on studies in areas that are deemed economically or socially necessary for future UK skills needs.

Tax-Free Childcare has been designed with the specific policy aim of supporting parents to return to paid work or work more, by providing support with their childcare costs. For this reason, to be eligible for Tax-Free Childcare, each parent must be in work and earning at least the equivalent of 16 hours’ work a week at the National Minimum Wage or National Living Wage.

Students who are working alongside their studies and earning at least this minimum threshold are eligible for Tax-Free Childcare.

Alternative Government support is available for those who are studying and have childcare responsibilities, such as the Student Childcare Grant. This supports students with childcare costs by providing eligible full-time students with 85% of their childcare costs, up to a fixed maximum amount.