To ask the Minister of Finance to detail (i) any eligibility criteria used by (a) nidirect; and (b) HMRC, to determine when a child ceases to qualify for Tax-Free Childcare.

HMRC is responsible for administering the Tax-Free Childcare scheme. Their published guidance, which can be found here, indicates that eligibility depends on a child’s age and circumstances, alongside other factors relating to the applicant’s employment, household income and immigration status. The guidance further states that a child ceases to be eligible on 1 September after their 11th birthday, or 1 September after their 16th birthday if they have a disability.

In addition, nidirect (link) signposts those seeking information on Tax-Free Childcare to the HMRC guidance.