Early Learning Childcare 2023
This memorandum of understanding for Early learning Childcare between HMRC and Scottish ministers was put in place in 2023.
Documents
Details
This agreement is published as part of the Code of Practice for public authorities disclosing information under chapters 1, 3 and 4 (Public Service Delivery, Debt and Fraud) of part 5 of the Digital Economy Act 2017.
The purpose of this MoU is to allow local authorities in Scotland to identify a person who may be the parent of a relevant child; and make contact with such a person, with a view to fulfilling their duty to provide access to funded ELC in respect of the child.
The benefits of this MoU are to ensure eligible families are aware of their child’s entitlement and the local offer of funded ELC, increasing uptake and improving outcomes for the child and their family.