‘Codes issued’ counts the number of successful first-time applications made between:
- Spring Term = Start of September and end of December (inclusively) by parents/carers of children aged 9 months to 36 months (younger than three years old) at the 1st of January.
- Summer Term = Start of January and end of March (inclusively) by parents/carers of children aged 9 months to 36 months (younger than three years old) at the 1st of April.
- Autumn Term = Start of April and end of August (inclusively) by parents/carers of children aged 9 months to 36 months (younger than three years old) at the 1st of September.
In some cases, the code may have been applied for prior to the term before the code can be used. This is due to age-eligibility. For example, a code applied for in Spring will not be eligible for Summer, if the child only ages into eligibility during the Summer term. In this case, the code would be a newly issued code for Autumn.
Whilst a code must have been applied for prior to the term beginning, it may not have been fully issued by this time due to manual processes completed in HMRC in a minority of cases. Therefore, the number of issued codes for a term may rise during that term, but the vast majority will have been issued before the term begins.
An issued code may be newly issued, as above, or could be a continuation of an existing code for a previous term. Together, these make up all issued codes for a relevant term. The proportion of codes which are newly issued will decrease over the course of the expansion roll-out, as more children become embedded in the system.
An application is made by a parent/carer (and partner where applicable), and successful when they have met the defined income eligibility criteria. If a parent/carer is eligible, they are given an eligibility code which they then take to their chosen childcare provider to access the offer.
A parent/carer can start claiming their entitlement place the term after their child reaches the relevant age of eligibility or the term following the date their eligibility code was issued (whichever is later). This publication focuses on the new entitlement expansion, and so excludes children who would have turned three before the start of the term and become eligible for the existing entitlements, including the working parent additional 15 hours for three- and four-year-olds (see Provision for Under 5s publication for data on these children).
By full rollout (September 2025) children will be eligible for the full 30 hours entitlement from the term after they turn nine months until they reach compulsory school age, the term following their fifth birthday.