I do benefit from the scheme. However we have full time childcare costs for our ds and my husband's employer won't offer the scheme as they say they have done a cost vs benefit analysis and there is not enough margin of saving from the from the amount of employers NIC on the vouchers substituted for pay to cover their costs of administering the scheme.
The government legislated that both parents could claim the vouchers but possibly employers are looking for a saving to come to them also. Either that or the government seriously underestimated the costs of administering the scheme when they thought that the employers NIC saving would be sufficient to cover such costs.
Dh would save over £1,000 each year in tax and NIC. We would have an extra £90 a month going into our bank account as would lots of his work colleagues.