Hugh1

One of the free childcare term starts on 1/4. Tax year ends on 5/4. This means 4 days belong to the previous tax year and the rest to the new tax year. If I want to apply for the free childcare for the first time for the term which starts at 1/4, then which tax year needs to be under £100.000 adjusted income. For example: If apply for the free childcare term starting from 1/4/2024, then do I have to have an adjusted net income less than £100,000 in the tax year of 23/24 or 24/25?