Families can use Tax-Free Childcare to pay for any approved childcare (usually Ofsted registered), including:
  • Holiday clubs
  • Breakfast clubs
  • After school clubs
  • Wraparound care
  • Childminders
  • Nurseries
Tax-Free Childcare can also usually be used for:
  • Nursery deposits
  • Retainer fees during holiday periods
  • Childcare payments made in advance
  • Extras such as lunches or trips, where these are included as part of the overall childcare costs charged by the childcare provider

What cannot be paid for?

Tax-Free Childcare cannot be used towards any part of a child’s compulsory education costs such as: school lunches, school uniform, trips during the normal school day, private lessons during school hours, such as music tuition. 

Whether activities qualify depends on whether they are classed as approved childcare. For example:

  • An Ofsted registered holiday club may qualify

  • A standalone sports coaching session or extra-curricular club may not

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