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New for April 2024: Working Parent Entitlements for two-year-olds

From April 2024, working parents may be able to access up to 15 hours funded childcare over 38 weeks for your two-year-old from the term after their second birthday if you are:

  • a two-parent family, both working and each earning the equivalent of 16 hours per week paid at the national minimum or living wage
  • each earning less than £100,000 per year


  • a single parent, working and earning the equivalent of 16 hours per week paid at national minimum or living wage
  • earning less than £100,000 per year

Immigration status

To be eligible for the funded childcare, you must have a National Insurance Number and at least one of the following:

  • British or Irish citizenship
  • Settled or pre-settled status, or have applied and waiting for a decision
  • Permission to access public funds, as shown on your UK Residence Card

If you have a partner, they must also have a National Insurance number

How to apply

You must apply through HMRC at

To sign up to regular updates and for more details about the upcoming expansion, including finding out how and when to apply and how to register for support with childcare costs go to

Your entitlement

If you are eligible, HMRC will issue you with a code which you must give to your childcare provider. Children will be eligible to claim from the term following their second birthday or the term following the date the eligibility code was issued (whichever is later).

You must reconfirm your code every three months by logging into your secure account.

Funding is paid directly to the childcare provider.

For further information about eligibility please contact HMRC’s Customer Interaction Centre on 0300 123 4097.

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