From 5th October 2018 the Childcare Voucher scheme is closed to new entrants. To receive and use childcare vouchers, the employee must either be the parent or have parental responsibility for a child. Childcare vouchers can be used to pay for care of a child up to 1st September following the child's 15th birthday or 1st September following their 16th birthday if the child is disabled.

Childcare vouchers must be used to pay for registered or approved childcare. See HM Revenue & Customs website for more details on the rules regulating the scheme.