Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many people have lost access to Tax-Free Childcare when their income reached £100,000 in each tax year since the scheme was introduced.

HMRC does not hold this information. Many families who lose eligibility for Tax-Free Childcare as a result of their income exceeding the £100,000 threshold will simply choose not to re-apply for the scheme, and are not required to report this to HMRC.