Is There a 100,000 Pound Cliff Edge?

If one partner earns more than 100,000 pounds in a year then you're not entitled to it. Parents who are facing a choice of whether or not to take that pay rise will have to be thinking very carefully about that decision. Trying to get labor supply done through a policy that was initially designed as an early education offer leads to a lot of real oddities. If the government is going to replicate a similar system all the way down to those children aged nine months we'll see a lot of families being expected to stump up for childcare costs at the beginning of their movement to work.