A survey by the National Day Nurseries Association (NDNA) of its 1,000 members in England, Wales and Scotland, published earlier this week, shows that although a relatively small number of parents receive the childcare tax credit element of the Working Families Tax Credit to pay for nursery provision, many nurseries are owed thousands of pounds as a result of parents placing their children only to withdraw them a few weeks after they have received the tax credit. Under the scheme parents can claim a childcare tax credit of up to 100 per week for one child and 150 for two or more.
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