HMRC Research Report 23

Monitoring of the Reform of the Income Tax and National Insurance Rules for Employer-Supported Childcare: A study of Provision and Experiences of Employers

HM Revenue & Customs commissioned an independent research organisation to assess the initial impacts of the Government’s reformed employer-supported childcare measures for employers. The study investigates the following:

  • The level of provision of employer-supported childcare, and the level of take-up among employees;
  • The type of childcare support offered, such as childcare vouchers;
  • Employers’ awareness and understanding of the employer-supported childcare measures, and their sources of information;
  • Employers’ motivation for offering support, and their perceptions of the effects of providing this kind of help.

An overview of the profile of organisations interviewed as part of the study is provided in Appendix A, Appendix B provides full details of the technical aspects of the study and Appendix C presents the results of multivariate regression analysis exploring the characteristics of organisations that offer childcare support. These are available separately from this report.

Appendices D, E and F, also available separately, provide, respectively, the tables for figures covered only in the text of this report, the questionnaires used in this study, and base details for tables and figures where the base description proved too long to include in the main report.