The government has published draft guidance on its new tax-free child care scheme which is expected to come into force in autumn 2015.  The new scheme will replace the current employer-supported childcare schemes for new employees.  Employees currently benefitting from employer-supported childcare can continue to participate in those schemes so long as their employer continues to offer it, or they can, if they wish, switch to the new scheme.  The draft guidance can be foundHERE.