{
 "id": "tax_free_childcare",
 "name": "Tax-Free Childcare top-up",
 "category": "other",
 "value": "20% top-up (\u00a32 per \u00a38) \u00b7 max \u00a32,000/year per child \u00b7 \u00a34,000/year disabled child",
 "unit": "per year per child",
 "valid_from": "2017-04-28",
 "valid_to": null,
 "source_url": "https://www.gov.uk/tax-free-childcare",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Limits unchanged since 2017 launch (not inflation-linked). Child under 12 (17 if disabled); each parent earning under \u00a3100k.",
 "history": [
  "Unchanged since 2017-04-28"
 ]
}