I have two children who will shortly turn 2. Up until now, I assumed that they wouldn't qualify for the free 15 hours funding for 2 year olds as I'm in work. However, I've read that the eligibility has changed this year and you can be eligible if your income is less than about £16,000. My question is, which year do they look at for income? My income for this tax year is higher than that, but for last year it is lower, as I was on maternity leave for part of the year. I've only been prompted to question which tax year they'll look at because I've recently been sent an NHS exemption certificate for this year, which is based on last year's earnings. I didn't get this last year, when my earnings were actually under the threshold, so they seem to work on a delay. I'm just wondering if it will be the same case for the child care funding - does anyone have any experience of this?