From April 2024, there will be a phased extension to the existing 15 and 30 hours of free childcare support available in England.

Currently, the amount of free hours depends on the age of the child and whether the parents are working, or in receipt of certain benefits:

• 30 hours of free childcare is available to working families with children aged three to four.
• 15 hours of free childcare is available to all parents of children aged three to four, and to parents of two year olds who receive certain benefits.

It was first announced at the Spring Budget 2023 that this support would be extended. This extension will be phased over the next two years:

• From April 2024 – working parents of two year olds will be able to claim 15 hours of free childcare.
• From September 2024 – working parents of children aged nine months to two years will be able to claim 15 hours of free childcare.
• From September 2025 – working parents of children aged nine months to school age will be able to claim 30 free hours of childcare.

These changes apply in England only - there are different schemes in Scotland, Wales and Northern Ireland.

The Childcare Choices website provides more information about the extension in support and allows parents to sign up for more updates.

This article reflects the position at the date of publication (13 February 2024). If you are reading this at a later date you are advised to check that that position has not changed in the time since.    

We regularly publish articles on a range of tax and wider topical issues which affect employers. If you wish to subscribe to our monthly Employer Focus e-newsletter, please contact us.