Tax-Free Childcare
Tax-Free Childcare is a UK government initiative designed to help working parents with the cost of childcare.
Scotland - 1140 Hours Funded Childcare
In Scotland, eligible 3- and 4-year-olds can receive up to 1140 hours of tax-free childcare, with some support available for 2-year-olds.
Early Learning and Childcare (ELC) – 1140 Hours
If your child is aged 3 or 4, you can access up to 1140 hours of funded Early Learning and Childcare (ELC) per year. Around a quarter of 2-year-olds in Scotland also qualify. These hours are free for families, funded by the Scottish Government, with Local Authorities ensuring provision for all eligible children. Bright Horizons works closely with Local Authorities to deliver this support to our families.
Types of Funding Available
There are two types of funded childcare schemes available for 2, 3, and 4-year-olds, each with specific eligibility criteria. Please check which scheme applies to your child.
Childcare providers must have an agreement with the Local Authority to offer funded hours. Parents do not receive or control the funding directly.
Funding covers standard childcare and at least one meal per funded day. Additional costs for meals or snacks may apply and will be outlined in the nursery's fee sheet.
Your Funded Childcare Options
Some two-year-olds are eligible for up to 1,140 hours of funded childcare per year. This scheme supports families who may not otherwise access childcare, helping children develop socially and prepare for primary school.
Your child may qualify if they are two or over and:
- Are looked after by the local council
- Are under a kinship care order
- Are under a guardianship order
Eligibility also applies if your child is two or older and you receive any of the following:
- Income Support
- Income-based Job Seeker’s Allowance
- Income-related Employment and Support Allowance
- Incapacity or Severe Disablement Allowance
- State Pension Credit
- Support under Part VI of the Immigration and Asylum Act 1999
You may also qualify if you receive tax credits or Universal Credit, depending on your earnings. For details, visit: Universal Credit – How Your Earnings Affect Your Payments.
Once approved, your child will continue to receive 2-year-old funded childcare until they turn three, even if your circumstances change or you no longer receive a qualifying benefit.
To apply, contact your Local Authority—either online or via a form available from your Nursery Manager. If eligible, you’ll receive confirmation (typically via letter or email), which must be provided to the nursery. Please note: places are subject to availability and not guaranteed.
All children aged 3 and over are entitled to up to 1,140 hours of funded childcare per year. This is usually spread across:
- 50 weeks (22.8 hours/week), or
- 51 weeks (22.35 hours/week), depending on your Local Authority.
If you prefer term-time funding, contact your nursery directly as availability may vary.
Children can access a maximum of 10 funded hours per day, generally between 8am–6pm (depending on nursery hours), and funding can be split between two providers (e.g., Bright Horizons and a school nursery or childminder).
Most children start accessing funding from the term after they turn 3, but some Local Authorities allow it from the day after their 3rd birthday. Speak to your Nursery Manager for guidance.
Termly Funding Start Dates:
- Born 1 Mar – 31 Aug: Funding starts Autumn Term (August)
- Born 1 Sep – 31 Dec: Funding starts Spring Term (January)
- Born 1 Jan – last day of Feb: Funding starts Summer Term (March/April)
Deferring Primary School Entry
If your child is still 4 when due to start school, you can defer their start by one year.
Applying for Funding
Parents must apply annually, either online through the council’s website or by submitting a paper form to the nursery. Proof of address and your child’s date of birth are required.
Applications must follow Local Authority timelines - funding cannot be backdated, and funded hours only begin once confirmation is received from the Local Authority or the parent.
Helping Your Funded Hours Go Further
Bright Horizons offers year-round childcare on a full day basis. We generally do not provide hourly care or sessions of only 2.35 or 2.8 hours.
Funded childcare is offered as follows:
- Parents can claim up to 10 funded hours per day.
- Funded hours are spread across 50/51 weeks, averaging 22.8/22.35 hours per week.
- Unless you opt out at the start, full fees apply during any unfunded weeks.
- Charges may apply for meals and snacks not covered by funding, as listed on the fee sheet.
- Parents are responsible for all fees outside of the funded hours, per the fee sheet.
Download our guides
Whether you’re exploring nursery options or already part of our Bright Horizons community, our helpful funding guides are here to support you. Discover everything you need to know about funding your childcare — including government-funded hours, tax-free childcare, childcare vouchers, and key dates to keep in mind. We’ve made it easy to understand what support is available and how it can work for your family.
Are you a current Bright Horizons parent?
You might be entitled to more funding than you think, especially as your child grows with us!
Speak to your Nursery Manager today to find out more.
Still have questions?
Come and explore our nursery. We’ll guide you through everything, from fees and funding to what’s included, and answer all your questions to help you find the best option for your family.
Find your nearest Bright Horizons nursery
Come and discuss your childcare funding options with us!
Other funding options...
Find Out More
15 Hours Funded
In England, there are two government funded 15 hours free early education schemes that offer childcare for children aged two, three and four.
Childcare Vouchers
If you joined either one of these schemes on or before 4 October 2018, you're still able to receive these vouchers and use them to support your childcare payments with us.
