Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what the average cost of providing childcare accounts for households in receipt of tax-free childcare will be per child; and how much has been set aside for the annual administration and running costs of the tax-free childcare system.

I refer the Hon. Lady to the Impact Assessment, which sets out that HM Treasury and HM Revenue and Customs (HMRC) are working closely together to ensure that HMRC is funded to deliver Tax-Free Childcare in a way that provides value for money for the taxpayer. The costs of the scheme are yet to be finalised and will be confirmed once the full details have been settled with the appointed account provider for the scheme.