From Autumn 2023, incentive payments will also be made available to try to increase the number of childminders.Childcare costs for parents who are moving into work, or increasing their hours on Universal Credit, will be paid upfront rather than in arrears.This will be introduced in phases, with 15 hours of free childcare for working parents of two-year-olds coming into effect in April 2024 and 15 hours of free childcare for working parents of nine months to three years old in September 2024.30 hours of free childcare for every child over the age of nine months with working parents by September 2025, where eligibility will match the existing three- to four-year-old 30 hours of childcare offer.

Lifetime allowance (LTA) charge to be removed from 6 April 2023 and will be abolished entirely from April 2024.

The adjusted income threshold for the tapered AA will also be increased from £240,000 to £260,000 from 6 April 2023.

Individuals will continue to be able to carry forward unused annual allowances from the three previous tax years.

Annual allowance (AA) to increase from £40,000 to £60,000, from 6 April 2023.

Here we summarise the areas that impact the NHS and its workforce.

Chancellor Jeremy Hunt has announced the government's Spring Budget 2023.

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