Tax-Free Childcare Eligibility
Check the main UK Tax-Free Childcare rules, estimate the government top-up available for your family and understand what to review before you apply.
Check Your EligibilityCheck The Main Rules
Review work status, expected earnings, adjusted net income and your child’s age.
Start CheckEstimate Your Top-Up
See how the £2 government contribution for every £8 paid in may affect your budget.
Estimate SupportCompare Other Help
Explore funded hours, Universal Credit childcare support and related options.
View SupportTax-Free Childcare Eligibility Calculator
Answer the questions below for a provisional indication. The official childcare service makes the final decision and may ask for evidence.
Your Family Details
Use the income and work position you reasonably expect over the relevant eligibility period.
Your Result Will Appear Here
Complete the eligibility questions to see a provisional outcome and estimated annual government top-up.
Your Provisional Result
Tax-Free Childcare At A Glance
The scheme uses an online childcare account and is designed to help eligible working families pay approved childcare costs.
Explore Childcare Support
Compare Tax-Free Childcare with funded hours and other ways to reduce childcare costs.
How Tax-Free Childcare Works
You pay money into an online childcare account. For every £8 you add, the government normally adds £2, subject to the quarterly and annual limits.
The account can then pay an approved provider directly. You do not receive the top-up as cash, and the provider must be signed up to the scheme.
- Open one account for each eligible child.
- Pay in when childcare bills are due rather than on a fixed monthly schedule.
- Reconfirm your circumstances around every three months.
- Use the account alongside eligible funded childcare hours where permitted.
Who Is Eligible For Tax-Free Childcare?
Tax-Free Childcare eligibility depends on your child, your work position, expected earnings, adjusted net income, household circumstances and the childcare provider you use. Both members of a couple normally need to satisfy the work and income conditions, unless a recognised exception applies.
Child Age Rules
Your child will usually need to be aged 11 or under. Eligibility normally ends on 1 September after their 11th birthday. A disabled child may qualify until 1 September after their 16th birthday and can attract a higher annual top-up limit.
Work And Minimum Earnings
You and your partner, where applicable, generally need to be in qualifying paid work and expect to earn at least the equivalent of 16 hours a week at the applicable National Minimum Wage or National Living Wage. Because wage rates can change, always check the current minimum earnings figure on the official Tax-Free Childcare eligibility page.
The £100,000 Adjusted Net Income Limit
Each parent must normally expect adjusted net income of no more than £100,000 for the tax year. This is not simply salary. It can include taxable income from employment, self-employment, pensions, savings, dividends, property and foreign income, less certain reliefs such as qualifying pension contributions and Gift Aid.
Use HMRC’s adjusted net income guidance when your position is close to the threshold.
Approved Childcare
The childcare must normally be provided by an approved or registered provider. This can include registered nurseries, childminders, nannies, holiday clubs, breakfast clubs and after-school clubs, provided they meet the relevant registration rules and have signed up to accept Tax-Free Childcare payments.
Single Parents
A single parent is assessed on their own work, earnings and adjusted net income.
Couples
Both partners are usually assessed, even where only one person intends to operate the childcare account.
Self-Employment
Self-employed parents can qualify, with special treatment possible during a start-up period.
Disabled Children
A higher age limit and annual top-up cap may apply where the disability criteria are met.
Can Tax-Free Childcare Be Used With Free Childcare Hours?
Yes, eligible families can generally use Tax-Free Childcare alongside funded early education or working-parent childcare hours. The schemes cover different parts of the bill: funded hours contribute toward eligible childcare time, while Tax-Free Childcare can help with remaining eligible charges.
You cannot normally receive Tax-Free Childcare at the same time as Universal Credit childcare costs, Working Tax Credit childcare support or employer-supported childcare vouchers. Compare the value and transition consequences before switching.
How Much Tax-Free Childcare Could You Get?
The government top-up is normally 25% of the amount you pay in, which is equivalent to £2 for every £8 contributed by you. The standard maximum is £500 every three months and £2,000 per child per year. For a disabled child, the maximum can be £1,000 every three months and £4,000 per year.
| Your Eligible Childcare Cost | Your Contribution | Government Top-Up | Total Available |
|---|---|---|---|
| £1,000 | £800 | £200 | £1,000 |
| £4,000 | £3,200 | £800 | £4,000 |
| £10,000 | £8,000 | £2,000 | £10,000 |
| £14,000 for a disabled child | £11,200 | £2,800 | £14,000 |
The top-up is capped, so paying more than £8,000 per year into a standard account does not create more than £2,000 of annual government support. Timing also matters because quarterly limits apply.
How To Apply
- Gather your National Insurance number, employment or self-employment information and details of your partner where applicable.
- Apply through the government childcare account service.
- Add each eligible child and select your childcare provider.
- Pay money into the account by bank transfer, standing order or debit card.
- Reconfirm your eligibility when prompted, normally every three months.
When Your Circumstances Change
Update the childcare service if your relationship, work, income or child’s circumstances change. A temporary grace period may sometimes allow existing support to continue, but you should not assume this applies without checking your account.
Related Childcare Guides
Use these guides to compare support and plan the part of your childcare bill you may still need to pay.
Free Childcare UK
Understand the main funded childcare schemes across the UK and where Tax-Free Childcare fits.
Read Guide →Funded Childcare Hours
Learn how funded hours may be delivered across term-time or stretched arrangements.
Read Guide →Choosing A Nursery
Compare registration, opening hours, fee structures, extras and funded-place policies.
Read Guide →Nursery Cost Per Month
Estimate monthly nursery spending before and after regular childcare support.
Use Calculator →Nursery Vs Nanny Costs
Compare two common childcare options using hours, wages, fees and support assumptions.
Compare Costs →30 Hours Eligibility
Check the separate working-parent funded childcare conditions for young children in England.
Check Eligibility →Tax-Free Childcare Eligibility FAQs
Answers to common questions about work, income, age limits, providers and applications.
Check Your Tax-Free Childcare Position
Use the calculator for a provisional indication, then confirm your circumstances through the official government childcare account before making financial decisions.
Use The Calculator