On the 3rd of February, the Commons Library released their latest briefing on recent developments in tax relief for childcare.

The briefing covers the Labour measure of 1990 that ’employees would not be taxed on the benefits they received from using a nursery or playscheme provided by their employer’; the 2004 Labour measure giving £50 a week of tax-free childcare to employees, under certain guidelines; Gordon Brown’s 2009 proposal that ‘this relief should be withdrawn to fund the extension of free childcare for two year olds’, which was not implemented; and the 2013 Conservative plans for ‘tax-free childcare from autumn 2015, to replace the current relief for employer-supported childcare’ for qualifying families; as well as many other details.

See the briefing here.