Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to advice published on the gov.uk website which states that people who are on adoption leave cannot apply for Tax Free Childcare in respect of the child for whom they are on Adoption Leave unless they are going back to work within 31 days of the date on which they first applied, whether that restriction also applies to those on shared parental, maternity or paternity leave.
I can confirm the same rule applies to people on all forms of parental leave (including maternity, paternity and shared parental leave) unless they are expected to return to work within 31 days of the date in which their leave started. Parents remain eligible for Tax-Free Childcare for children other than the child that is the subject of the parental or adoption leave.