I thank my hon. Friend for his question and HMRC will consider that issue in its new consultation on this subject.
Much of the work required is based on IT development because we want all parents to be able to access the service online. As with paving legislation before it, the new clause will enable officials to start high-level discussions on IT and other development, and such discussions
could not take place without the new clause. The provision will not affect HMRC’s current operations or impede the development or scrutiny of the tax-free child care scheme, and there is no immediate cost of the scheme that must be funded.
This is a short and self-explanatory new clause that merely allows the Government to begin preliminary work ahead of the final design of the tax-free child care scheme. The Bill is similar to those used by previous Governments, and takes no greater powers than in those cases. Furthermore, the Government are clear that any changes required in primary legislation will receive appropriate scrutiny. The new clause is minor and technical in nature, and I look for support across the House to enable HMRC to start working on one of the Government’s priorities.
In addition to reforming child care funding we must also increase the supply of quality child care. The number of childminders has almost halved over the past 15 years, limiting parental choice in a flexible affordable form of child care. Many parents want home-based care, especially in a child’s youngest years—I know my hon. Friend the Member for South Northamptonshire (Andrea Leadsom) is a great advocate of that. The Bill enables the introduction of childminder agencies, which I believe will help to increase the number of childminders in the market by removing barriers to entry and offering an alternative to working completely independently. Agencies will drive up quality—they will be required to support the training and development of childminders—and make it easier for parents to access childminders and be assured of high-quality and flexible provision.