These Regulations amend the Social Security (Contributions) Regulations 2001 (SI 2001/1004), Schedule 3 of which allows certain payments to be disregarded in the computation of earnings for the purpose of establishing liability for earnings-related national insurance contributions. These Regulations provide such a disregard in Great Britain in respect of any Up-Front Childcare Fund payment.

A full and final Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.