Declarable childcare costs
Maximum hourly rates apply to the various forms of formal childcare. Any costs exceeding these rates must be borne by the parent(s) themselves and are outside of the childcare costs presented here. In addition, the number of hours for which allowance is paid is capped from 2012 and depends on the number of hours worked by the least working parent. Any additional childcare hours are also entirely the responsibility of the parent(s).