No official data are collected from employers regarding the offer of child care voucher schemes to employees. Child care voucher schemes are voluntary schemes and employers are not required to inform HMRC that they offer these arrangements to their employees. This applies irrespective of whether the employees are in receipt of normal pay or statutory maternity pay.
Research undertaken in 2006 estimated that approximately 2.5 per cent. of employers offered child care voucher schemes or another form of employer supported child care to their employees. This research can be found at the following link: