The findings from the Family and Childcare Trust reveal that parents who claim Working Tax Credits will be out of pocket £52.50 weekly. Just seven per cent of councils in Scotland report sufficient care for disabled children.
This year's survey reveals the costs of childcare as well as the huge rise in fees since last year.
For the first time outside the capital, parents on the very lowest income who claim Working Tax Credits will find that the maximum amount they can claim of £175 a week will not cover part-time childcare costs (25 hours weekly) which could leave them £52.50 worse off a week.
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