PARLIAMENTARY WRITTEN QUESTION
Children: Day Care (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.

Asked by:
Fleur Anderson (Labour)

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:
Steve Barclay (Conservative)
6 July 2020