Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential impact of the £100,000 adjusted net income threshold for childcare support on Effective Marginal Tax Rates.

The Government recognises that childcare is a significant expense for many families, and we remain committed to ensuring that parents can access affordable, high‑quality provision that supports them to work and provide for their children.

At Autumn Budget 2025, the Government announced that the Department for Education will lead a review of childcare provision. The aim of this review is to simplify the system for both providers and families, making it easier to access support and enhancing the overall impact of the Government’s childcare offer.