AR701

Hello. I have a question relating to eligibility for tax free childcare & 30hrs free childcare based on my expected adjusted net income. The date today is 26 March 2024. In the current tax year (23/24) I have an expected adjusted net income of below £100k. Given the proximity to the end of the current tax year I am certain of this. In the next tax year (24/25) I am uncertain whether my adjusted net income will be over or under £100k. For the purpose of this question let's assume it will be over £100k. When reconfirming eligibility for tax free childcare & 30hrs free childcare today, for the 3 month period 18 April 2024 to 17 July 2024, the relevant question around the £100k limit is "Do you expect to have a taxable income of more than £100,000 for the current tax year?" I answered 'no' because I am certain that in the current tax year (23/24) I will have an expected adjusted net income of below £100k. I have subsequently received confirmation that my reconfirmation of eligibility has been successful. So, I have answered the question based on the current tax year but the benefit of the tax free childcare and 30hrs free childcare will be received in the next tax year (24/25). Is it relevant whether my expected adjusted net income for the next tax year (24/25) is over £100k? If it were to exceed £100k would there be any recovery of the benefit received in the 3 month period 18 April 2024 to 17 July 2024? Many thanks.