Increase in tax allowance for child day care
If you're working and pay for child care, this relief increases your total tax allowance. You will either pay no tax if your income is below the low income threshold or you will pay less tax at the marginal tax rate.
Use our tax calculator to see how child care tax relief can reduce the tax you pay.
Tax calculator
You must be making payments to a registered child care provider, for looking after your qualifying child if they are aged 12 or under.
Child care providers include:
This doesn't include payments of school fees or similar.
Amount of increase to allowance
Higher child care relief for pre-school children
If your child is under 4 in the year of assessment, or they had their fourth birthday between 1 September and 31 December in that year, you can claim up to the higher amount of child care tax relief.
Standard child care relief
If your child is school age in the year of assessment up to the age of 12, you can claim up to the standard amount of child care tax relief.
2024
| 19,700
| 7,600
|
2025
| 20,400
| 7,850
|
2026
| 20,950
| 8,050
|
Who can claim for child care tax relief
2025
You will receive the increase to your allowance for paying child care if you are entitled to child allowance and are:
- a married couple who are both working, each with earnings of more than £8,200
- in a civil partnership who are both working, each with earnings of more than £8,200
- a married couple where one of the spouses is not working due to severe illness or disability
- in a civil partnership and one of the partners is not working due to severe illness or disability
- an single mother with earnings of more than £5,750
- an single father with earnings of more than £5,750
- a person in a co-habiting relationship paying for the child care with earnings of more than £5,750
2026
You will receive the increase to your exemption threshold for paying child care if you are entitled to child allowance with earnings of more than £5,900.
How you claim child care tax relief
Your personal tax return includes a section for claiming child care tax relief in the section for children.
As evidence of the payments made, you will get a certificate from the child care provider for each child they look after. This will confirm:
- the child care provider's name and registration number
- the child's details
- your name
- the total payments made for child care in the year
Use the information on the certificate to complete your personal tax return, but don’t include any child care funding for 2-3 year olds, or any child care component of income support.
Funding for early childhood education and childcare
Keep the certificate(s) in your records in case we need to see them. You don't need to include them with your tax return.
Other support for childcare
From January 2026, you can receive child care funding in the school year they turn 3 years old.
You can receive up to £6,270 per school year (September to July). You’ll need to pay for child care and then apply with your payment receipt.
Funding for early childhood education and childcare
Income support
You may qualify for help towards the cost of child care from income support. If you receive income support towards your child care payments.
Income support childcare rates
These payments can't be claimed as a deduction for tax.
2025 calculation examples
You have to be working to claim child care tax relief.
If you're single, your earnings must be more than £5,750 in 2025 before you start getting any relief.
If you're married or in a civil partnership, the relief is calculated on the earnings of the second earner and their earnings must exceed £8,200 in 2025 before you start getting any relief.
2025 tax calculation examples with higher child care tax relief
Example 1: Married or civil partnership, both spouses working with earnings of £30,000 each, child care fees paid £10,000
Joint income
| £60,000
| Joint Income
| £60,000
|
Less
| Less
|
Married exemption
| (£33,200)
| Married exemption
| (£33,200)
|
Second earner's deduction
| (£8,200)
| Second earner's deduction
| (£8,200)
|
Child allowance
| (£3,850)
| Child allowance
| (£3,850)
|
| | Child care tax relief
| (£10,000)
|
Total deductions
| (£45,250)
| Total deductions
| (£55,250)
|
Taxable income
| £14,750
| Taxable income
| £4,750
|
Marginal relief rate 26% | Tax = £3,835 | Marginal relief rate 26% | Tax = £1,235 |
Example 2: Married or civil partnership, both spouses working, one has earnings of £12,000, the other has earnings of £48,000, child care fees paid £10,000
Joint income
| £60,000
| Joint income
| £60,000
|
Less
| Less
|
Married exemption
| (£33,200)
| Married exemption
| (£33,200)
|
Second earner's deduction
| (£8,200)
| Second earner's deduction
| (£8,200)
|
Child allowance
| (£3,850)
| Child allowance
| (£3,850)
|
|
| Child care tax relief
| (£3,800)*
|
Total deductions
| (£45,250)
| Total deductions
| (£49,050)
|
Taxable income
| £14,750
| Taxable income
| £10,950
|
| Marginal relief rate 26% | Tax = £3,835 | Marginal relief rate 26% | Tax = £2,847 |
|
Pays 6.39% tax on their total income for the year | Pays 4.75% tax on their total income for the year |
Example 3: Single person with earnings of £45,000, child care fees paid £10,000
Income
| £45,000
| Income
| £45,000
|
Less
| Less |
Single exemption
| (£20,700)
| Single exemption
| (£20,700)
|
Child allowance
| (£3,850)
| Child allowance
| (£3,850)
|
Additional allowance
| (£5,750)
| Additional allowance
| (£5,750)
|
|
| Child care tax relief
| (£10,000)
|
Total deductions
| (£30,300)
| Total deductions
| (£40,300)
|
Taxable income
| £14,700
| Taxable income
| £4,700
|
Marginal relief rate 26%
| Tax = £3,822
| Marginal relief rate 26%
| Tax = £1,222
|
Child care relief certificate
This certificate must only be completed by the registered child care provider.
Child care relief certificate
Checking if your childcare provider is registered
Any person or setting that looks after your child and provides a professional service must be registered under the Day Care of Children (Jersey) Law 2002.
Nannies are accredited by the Jersey Child Care Trust.
Childcare information
You can find the full list of childcare providers on the Jersey Child Care Trust website.
Childcare certificate calculator
If you're an accredited nanny you can use the calculator below to correctly complete childcare certificates in accordance with the law. Advice and assistance is also available from the Jersey Child Care Trust.
Calculator to produce child care certificates (accredited nannies only)
gov.je