This Bill introduces a new Tax-free Childcare scheme to support eligible parents with childcare costs. Under the scheme, the Government would provide 20 per cent support on costs up to 10,000 [pounds] per year for each child via an online account. The Government would top up any payments made into the account, capped at a maximum Government contribution of 2,000 [pounds] a year for each child. The Bill extends to the United Kingdom. In relation to Northern Ireland, the Bill requires a Legislative Consent Motion of the Northern Ireland Assembly. (author abstract)