Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether people eligible for the tax-free childcare allowance can access that allowance before 31 days prior to a relevant leave period; and if he will make an assessment of the clarity of gov.uk guidance on that allowance, including in relation to adoption leave.

People on all forms of parental leave (including maternity, paternity and shared parental leave) can continue to use Tax-Free Childcare for children other than the child that is the subject of the parental leave. They are not eligible for that child while on leave but can use Tax-Free Childcare from 31 days before returning to work, assuming they are expecting to return to work.

People on all forms of parental leave (including maternity, paternity and shared parental leave) can continue to use Tax-Free Childcare whilst on leave for children other than the child that is the subject of the parental leave. They are not eligible for that child while on leave but can use Tax-Free Childcare from 31 days before returning to work, assuming they are expecting to return to work.

Feedback on HMRC continually keep its guidance under review. Feedback on the Childcare Services pages of gov.uk HMRC guidance is positive. Online customer service results have been consistently over 92% over the last twelve months.