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HM Revenue and Customs Tax-Free Childcare has limits on how much government top-up can be received per child. The government will add:
For disabled children, the limit increases to:
What does this mean in practice?
Because the government contributes 20%, to receive the full top up allowance, parents would need annual childcare costs totalling:
£0
Per child
£0
Per disabled child
Once the maximum top-up has been reached for that period, parents can still continue paying for childcare through their account – they just will not receive additional government contributions until the next entitlement period begins
