The Supreme Court judgment unanimously ruled that the government’s proposals for delivering tax-free childcare through a partnership between HMRC and NS&I was lawful, despite an appeal over the procurement process.

This follows a legal challenge by a group of childcare voucher providers involved in the delivery of the current childcare vouchers scheme - Employer-Supported Childcare - who appealed on the grounds of the arrangement between HMRC and NS&I, who were named as product provider.