30 hours free This term, we are encouraging parents who want to take up a 30 hours place in the summer term to apply now - and before the end of February, to get their code in good time. HMRC sometimes needs more information from the parent to check whether they’re eligible, so parents should allow time for this. If you already have an eligibility code can you reconfirm your eligibility for 30 hours every 3 months. Tax-Free Childcare Tax-Free Childcare can be used to save money on childcare costs, alongside 30 hours. All eligible parents with children under 12 will be able to apply for Tax-Free Childcare from 14th February, when the service opens to the final cohort.