Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what distributional analysis his Department has undertaken of the impact of tax-free childcare.

HM Treasury publishes comprehensive distributional analysis that looks at all of the tax, welfare and public spending changes that affect households. Looking at Tax-Free Childcare in isolation would only present a partial picture of the support the government is providing for families. The last publication from Autumn Statement 2016 can be found online: https://www.gov.uk/government/publications/autumn-statement-2016-documents

The government is updating the impact assessment for Tax-Free Childcare to reflect changes made since the scheme was first announced. It will be published before the scheme launches early this year.