In a change from the old system, nurseries have no way of knowing whether parents are claiming the childcare element of the tax credit, because the claim form no longer requires the nursery to confirm that the child is attending sessions. The onus is now solely on parents to complete the nursery's details on the form, including the name of the approved childcare provider, the registration number and registering body.
Leslie Beber, who owns Little Acorns Nursery in Edinburgh, said she has experienced 'a major upsurge' in parents ringing her for registration details and reserving places at the nursery but not taking them up.
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