Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether his Department has made an assessment of whether people on low incomes will receive less financial support with tax-free childcare than they would with childcare vouchers.

We believe it is right to support those on middle incomes, as well as those on lower incomes, with the cost of childcare. Whilst those on lower incomes will be able to access more generous support through tax credits or universal credit, both Employer-supported Childcare and Tax-free Childcare benefit those on middle and higher incomes, who are not in receipt of universal credit but may still find it difficult to manage the cost of childcare.