Skip to main content

Children: Day Care

Question for Treasury

UIN 67800, tabled on 1 July 2020

To ask the Chancellor of the Exchequer, whether childcare vouchers can be used for online service providers if they meet the criteria of developing skills in children and giving parents time to be able to do their own work.

Answered on

6 July 2020

Childcare vouchers can only be used for eligible childcare that meets the definition of “care” in section 318B(1) of the Income Tax (Earnings and Pensions) Act 2003.

Eligible care requires an element of supervised activity, where the provider has some control over the environment and can provide care for the child in the event of an emergency, thereby meeting health and safety requirements. Online service providers do not meet these conditions.

Answered by

Treasury
Named day
Named day questions only occur in the House of Commons. The MP tabling the question specifies the date on which they should receive an answer. MPs may not table more than five named day questions on a single day.