Tax-Free Childcare Eligibility Checker

Understand the main Tax-Free Childcare eligibility checks before confirming your position with HMRC

Check current GOV.UK rules

Quick Eligibility Check

You probably qualify for Tax-Free Childcare if:

You meet HMRC's current minimum earnings requirement

Your adjusted net income is no more than £100,000

Your child is eligible until 1 September after their 11th birthday (or 16th if eligible disabled)

You're employed, self-employed, or on parental leave

You live in England, Wales, Scotland, or Northern Ireland

Your childcare provider accepts Tax-Free Childcare payments

Important: This is guidance, not an HMRC eligibility decision. Check GOV.UK before applying or reconfirming. If you have a partner, you usually both need to meet the income and employment requirements.

You May Not Qualify If

Your adjusted net income is over £100,000

You receive Universal Credit (with childcare costs element)

You claim Working Tax Credit

Your child is past 1 September after their 11th birthday (or 16th if eligible disabled)

You're on Income Support or Jobseeker's Allowance

Neither parent meets the minimum income requirement

Real-Life Examples

See how Tax-Free Childcare eligibility works in practice

Dual-Income Family

£45,000 each (£90,000 total)

Eligible

Single Parent

£35,000 annually

Eligible

Self-Employed Parent

£40,000 annually

Eligible

High-Earning Couple

£95,000 each (£190,000 total)

Eligible

Single High Earner

£120,000 annually

Not Eligible

Universal Credit Recipient

£18,000 annually

Not Eligible

Income Rules: Check Current HMRC Guidance

Situation	Minimum earnings	Maximum Income	Notes
Single parent	Check the current HMRC threshold	£100,000 adjusted net income	Must meet the work rules
Couple (both must qualify)	Each parent checks the current threshold	£100,000 adjusted net income each	Both usually meet the work rules
Couple earning maximum	Not a household-income test	£100,000 per parent	Other rules still apply
Disabled child support	Same as above	Same as above	Higher eligibility-period top-up limit

Ready to Apply?

Calculate Your Savings

Use our calculator to estimate your top-up in the current eligibility period.

Official Application

Apply directly through the government's Childcare Choices website.

Apply on Gov.UK

Situation

Minimum earnings

Maximum Income

Notes

Single parent

Check the current HMRC threshold

£100,000 adjusted net income

Must meet the work rules

Couple (both must qualify)

Each parent checks the current threshold

£100,000 adjusted net income each

Both usually meet the work rules

Couple earning maximum

Not a household-income test

£100,000 per parent

Other rules still apply

Disabled child support

Same as above

Higher eligibility-period top-up limit