Free Childcare in Scotland: 1,140 Hours & Tax-Free Childcare Guide (2026)

Scotland’s childcare system is different from England’s — and in some ways, more generous. Every 3-5 year old gets 1,140 funded hours per year (about 30 hours a week in term time), and you can combine that with Tax-Free Childcare for any additional hours you need.

What is Scotland’s 1,140 Funded Hours?

Scotland’s 1,140 hours of funded early learning and childcare is one of the most generous funded childcare offers in the UK. Introduced as part of the Scottish Government’s expansion of early learning provision, it provides almost 30 hours per week during term time, or around 22.5 hours per week if spread across the full year.

This is a significant increase from the previous 600 hours offered before the expansion. The funding is designed to support children’s development, help parents with childcare costs, and enable more parents to work or study.

How 1,140 Hours Works

The 1,140 hours can be used flexibly depending on what your chosen provider offers:

• Term-time pattern: Around 30 hours per week during school term (38 weeks)
• All-year pattern: Around 22.5 hours per week across the full year (50 weeks)
• Blended pattern: A combination that suits your family’s needs

The funded hours cover the cost of childcare, but do not typically include:

• Meals and snacks
• Additional hours beyond the funded entitlement
• Nappies and consumables
• Special activities or trips

Many nurseries offer these as optional paid extras. You can use Tax-Free Childcare to pay for these additional costs.

Who is Eligible for Funded Hours in Scotland?

All 3 and 4 Year Olds

Every child in Scotland is entitled to 1,140 hours of funded ELC from the term after they turn 3 until they start primary school. There are no conditions related to parents’ employment or income for this age group.

Eligible 2 Year Olds

Two year olds can access 1,140 funded hours from the term after their second birthday if they meet certain criteria:

• The family receives certain benefits (Income Support, income-based Jobseeker’s Allowance, income-related Employment and Support Allowance, Universal Credit with household income under £660 per month, Child Tax Credit but not Working Tax Credit with household income under £18,725, or maximum Child Tax Credit and Working Tax Credit with household income under £8,717)
• The child is looked after by the local authority
• The child has a kinship care order or guardianship order
• The child is subject to a compulsory supervision order
• One or both parents are care leavers
• One or both parents receive Disability Living Allowance, Personal Independence Payment, Attendance Allowance, or Armed Forces Independence Payment

Contact your local authority to check if your 2 year old qualifies.

When Can Children Start?

Scotland has three entry points for funded ELC each year:

• August (for children turning 3 between March and August)
• January (for children turning 3 between September and December)
• April (for children turning 3 in January or February)

Some local authorities may offer different deferral arrangements. Check with your council for specific dates.

How to Apply for Funded Hours

Applying for your funded early learning and childcare place is straightforward:

1. Check eligibility: Confirm your child is eligible and when they can start
2. Choose a provider: Select from approved partner providers in your area
3. Contact the provider: Many nurseries have their own application process
4. Register with your local authority: Some councils require separate registration
5. Complete any required forms: Provide proof of eligibility if applying for 2 year old funding

You can find approved providers using our nursery search, which includes filters for funded places and Care Inspectorate ratings.

Finding an Approved Provider

Only funded providers (also called partner providers) can deliver the 1,140 hours. These include:

• Local authority nursery schools and classes: Operated by the council
• Partner private nurseries: Private settings that have partnership agreements with local authorities
• Childminders: Registered childminders who are approved partners
• Playgroups and voluntary settings: Community-run groups with partnership status

All funded providers must meet Care Inspectorate standards and be approved by the local authority. You have the right to choose where your child attends, though popular settings may have waiting lists.

Tax-Free Childcare in Scotland

Tax-Free Childcare is a UK-wide scheme that works the same way in Scotland as in England, Wales, and Northern Ireland. It provides up to £2,000 per child per year (or £4,000 for disabled children) towards childcare costs.

How Tax-Free Childcare Works

For every £8 you pay into your Tax-Free Childcare account, the government adds £2 — a 20% top-up on your total spend. You can then use this money to pay for registered childcare.

Key details:

• Available for children under 12 (or under 17 for disabled children)
• Both parents must be working (or one working and one receiving certain benefits)
• Each parent must earn at least £2,540 over three months (16 hours at NMW weekly, if 21+)
• Neither parent can earn over £100,000 per year
• You cannot claim Tax Credits or Universal Credit childcare costs at the same time

Use our Tax-Free Childcare calculator to estimate your savings.

Using Tax-Free Childcare in Scotland

You can use Tax-Free Childcare to pay for:

• Hours beyond your funded 1,140: If you need more than your funded entitlement
• Wraparound care: Breakfast clubs and after-school care
• Holiday care: During school holidays when funded patterns don’t apply
• Additional costs: Meals, activities, or other services not covered by funded hours
• Registered childminders: Payments to Care Inspectorate-registered childminders

The childcare provider must be registered with the Care Inspectorate and signed up to accept Tax-Free Childcare payments.

Combining Funded Hours and Tax-Free Childcare

Many Scottish families use both schemes together to maximise savings. Here’s how it works:

Example 1: Term-time family

Your 3 year old attends nursery 30 hours per week during term time (38 weeks). The 1,140 funded hours cover this completely. During the 14 weeks of school holidays, you need 30 hours per week of care. You use Tax-Free Childcare to pay for these 420 hours (14 weeks × 30 hours).

Example 2: Year-round working family

Your 3 year old attends nursery 40 hours per week, 50 weeks per year (2,000 hours total). The first 1,140 hours are covered by funded ELC. You use Tax-Free Childcare to pay for the remaining 860 hours, receiving a 20% government top-up on those costs.

Example 3: Eligible 2 year old

Your 2 year old qualifies for funded hours (22.5 hours per week year-round). You also need wraparound care for an additional 10 hours per week. The funded hours cover the core provision, and you use Tax-Free Childcare for the extra hours and for meal costs.

Check your funding eligibility to see which schemes you can access.

The Care Inspectorate: Scotland’s Childcare Regulator

While England has Ofsted, Scotland’s childcare services are regulated by the Care Inspectorate, an independent body that registers and inspects all childcare providers.

How Care Inspectorate Inspections Work

The Care Inspectorate assesses childcare services against the Health and Social Care Standards, looking at themes such as:

• Wellbeing: How well the service supports children’s wellbeing
• Leadership and management: How well the setting is run
• Staff team: Quality and qualifications of staff
• Setting: Quality of the environment and resources
• Care and support: How well children’s needs are met

Services are graded on a six-point scale:

1. Unsatisfactory
2. Weak
3. Adequate
4. Good
5. Very Good
6. Excellent

Inspection reports are published online and updated regularly. You can view Care Inspectorate ratings for nurseries in our search results, helping you make informed decisions about where to send your child.

Frequency of Inspections

Most nurseries are inspected every 3 years, though this can be more frequent if there are concerns or following a complaint. Childminders are typically inspected every 3-5 years.

Key Differences Between Scotland and England’s Childcare Systems

If you’ve recently moved from England or are considering relocating, here are the main differences:

Feature	Scotland	England
Funded hours	1,140 hours per year	15 or 30 hours depending on age/circumstances
Flexibility	Can be term-time or year-round	Primarily term-time (38 weeks)
Eligible age groups	All 3-4s, some 2s	All 3-4s, some 2s, working parents of 9 months-2 years
Regulator	Care Inspectorate	Ofsted
Inspection framework	Health and Social Care Standards	Early Years Foundation Stage
Grading scale	6-point scale (Unsatisfactory to Excellent)	4-point scale (Inadequate to Outstanding)

Tax-Free Childcare works identically across the entire UK, so there’s no difference between Scotland and England for this scheme.

Maximising Your Childcare Savings in Scotland

To get the most from Scotland’s childcare support:

1. Claim all your funded hours: Ensure you’re registered for the full 1,140 hours your child is entitled to
2. Apply for Tax-Free Childcare: If you’re working, this adds a 20% government top-up to additional hours
3. Choose flexible providers: Look for settings offering year-round patterns if you need care during holidays
4. Compare costs: Use our childcare cost calculator to compare different providers and patterns
5. Check eligibility early: For 2 year old funding, gather evidence of eligibility before your child’s birthday
6. Plan for extras: Budget for meals, activities, and other costs not covered by funded hours

What if You’re Self-Employed?

Self-employed parents can access both schemes, but there are specific rules:

• For funded hours: No restrictions, available to all eligible children regardless of parents’ work status
• For Tax-Free Childcare: You must expect to earn at least £2,540 over the next three months (if 21+), even if your income fluctuates

You’ll need to reconfirm your eligibility for Tax-Free Childcare every three months, providing estimated earnings for self-employed income.

Additional Support for Scottish Families

Beyond the 1,140 hours and Tax-Free Childcare, Scottish families may be able to access:

Best Start Grant and Best Start Foods

Low-income families can apply for:

• Best Start Grant: Payments at pregnancy, birth, and when children start nursery or school
• Best Start Foods: Payment card for milk, fruit, and vegetables for pregnant women and children under 3

These are means-tested and administered by Social Security Scotland.

Scottish Child Payment

Families on Universal Credit or certain legacy benefits can receive £26.70 per week per child under 16 through the Scottish Child Payment.

School Age Childcare Fund

Some local authorities provide additional funding for out-of-school care and holiday provision. This varies by council area, so check with your local authority.

Getting Started: Your Action Plan

Ready to access childcare support in Scotland? Follow these steps:

For funded ELC (1,140 hours):

1. Calculate when your child becomes eligible (term after their 3rd birthday, or 2nd birthday if eligible)
2. Research approved providers in your area using our nursery finder
3. Visit settings and add your child to waiting lists
4. Register with your chosen provider and local authority
5. Gather documents if claiming 2 year old funding
6. Confirm start dates and flexible patterns

For Tax-Free Childcare:

1. Check you meet the eligibility criteria
2. Apply via the government’s Childcare Choices website
3. Set up your online account
4. Make your first deposit to activate the government top-up
5. Pay your provider directly from the account
6. Reconfirm eligibility every 3 months

Combining both schemes:

1. Claim your full 1,140 funded hours first
2. Calculate additional hours needed beyond the funded entitlement
3. Use Tax-Free Childcare for these extra hours and associated costs
4. Track spending to ensure you maximise the £2,000 annual government contribution

Finding Quality Childcare in Scotland

When choosing a provider, consider:

• Care Inspectorate rating: Look for settings graded Good or above in all themes
• Funded provider status: Confirm they offer the 1,140 hours and accept Tax-Free Childcare
• Flexibility: Check if they offer year-round or term-time patterns
• Location: Consider proximity to home or work
• Additional services: Meals, nappies, learning resources
• Staff qualifications: Higher qualified staff often deliver better outcomes
• Curriculum approach: Whether they follow specific approaches (play-based, Montessori, etc.)

Visit our guide to choosing a nursery for a detailed checklist, then search for nurseries in your area to see Care Inspectorate ratings, facilities, and parent reviews.

Frequently Asked Questions

Can I change my funded provider mid-year?

Yes, you can change provider, but you should discuss this with both your current provider and the new setting, as well as informing your local authority. Some councils may have notice period requirements.

What happens if my child is absent?

Providers can claim funded hours for reasonable absences (such as illness), but policies vary. Extended absences may affect funding, so check with your provider and local authority.

Can I split the 1,140 hours between two providers?

Some local authorities allow split placements (for example, childminder and nursery), though this depends on local policy and provider agreements. Ask your council for details.

Do I still qualify for funded hours if I don’t work?

Yes, the 1,140 hours are available to all 3 and 4 year olds in Scotland regardless of parents’ work status. The 2 year old entitlement is based on benefits and circumstances, not employment.

What if I move to Scotland from another part of the UK?

Your child will become eligible for Scotland’s 1,140 hours from the appropriate entry point (August, January, or April) after you’re resident. Register with your local authority as soon as possible after moving.

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Start by checking your funding eligibility, then explore registered nurseries in your area to compare Care Inspectorate ratings and find the right setting.