Cognitive Testing of Tax-Free Childcare Draft Guidance and Registration Pages: Research with Parents and Childcare Providers

Transcription

1 February 2015 Cgnitive Testing f Tax-Free Childcare Draft Guidance and Registratin Pages: Research with Parents and Childcare Prviders Appendix B: Research Materials Ipss MORI Scial Research Institute Helen Greevy and Lucy Jyce

2 Disclaimer The views in this reprt are the authrs wn and d nt necessarily reflect thse f HM Revenue & Custms. Crwn Cpyright 2015 Cpyright in the typgraphical arrangement and design rests with the Crwn. This publicatin may be reprted free f charge in any frmat r medium prvided that it is reprduced accurately and nt used in a misleading cntext. The material must be acknwledged as Crwn cpyright with the title and surce f the publicatin specified. Published by HM Revenue and Custms, September

3 Cntents Appendix B Research Materials... 4 Parent Discussin Guide Intrductins and backgrund Awareness f Tax-Free Childcare Explratin f guidance initial impressins and sectin Explratin f sectin 2 f guidance dcument Explring the registratin prcess and sectin 3 f the guidance Key messages and cnclusins Prvider Discussin Guide Intrductins and backgrund Awareness f Tax-Free Childcare Explratin f guidance initial impressins and sectin Explring the sign up prcess and sectin 6 f the guidance Key messages and cnclusins Prviders Wh Emply Staff Discussin Guide Intrductins and backgrund Awareness f Tax-Free Childcare Explratin f guidance initial impressins and sectin Explring the registratin prcess and sectin 6 f the guidance Explratin f sectin 5 f guidance dcument Key messages and cnclusins... 34

4 Appendix B Research Materials The depth interview guides are appended belw. Parent Discussin Guide The interviews are cgnitive in nature s please ensure that yu are using yur bservatinal skills when interviewing. It is imprtant that bdy language and facial expressins are picked up n and drawn upn during the interview. It is als imprtant t prbe n cgnitive prcesses thrughut explring: understanding, cmprehensin, interpretatin, usefulness. Ntes Guide Sectins Guide Timings 1. Intrductins and backgrund 2. Awareness f Tax- Free Childcare 3. Explratin f guidance initial impressins and sectin 1 Explains the purpse and grund rules fr the discussin, and cvers the frmat f the discussin, alng with rles and respnsibilities. This sectin is t ease the participant int the discussin and set the cntext fr the rest f the discussin. This will be very brief. This sectin will discuss the guidance as a whle and get participants first impressins. The latter part f this sectin will fcus n sectin 1 f the guidance and whether the infrmatin prvided in the verview is clear and usable. 5 mins 5 mins 20 mins Please nte that everyne will discuss sectins 1, 2, 3 and 6 with the participants. Hwever, the interviews will be split by whether they are cvering sectins 4 r 5. Cnfirmatin f whether yu will be cvering sectin 4 r 5 will be cnfirmed prir t the interview and will depend n the type f participant t be interviewed. 4. Explratin f sectin 2 f the guidance. This element will purely fcus n sectin 2 f the guidance and participant s eligibility fr the scheme. Participants will discuss the sectin in general and then be directed t specific extracts f the guidance that are relevant t their husehld. 25 mins 4

5 5. Explring the registratin prcess and sectin 3 f the guidance. 6. Key messages and cnclusins This segment will discuss sectin 3 f the guidance and the registratin pages in tandem. The discussin will start with general thughts n sectin 3 f the guidance and then we will mve n and discuss the registratin pages each in turn t establish what is unclear and whether the guidance can answer the questins that have been raised by the registratin pages. Summing up the discussin and key messages participants will reflect n the discussin and wrk with the researcher t cme t final cnclusins. 25 mins 5 mins 5

6 1. Intrductins and backgrund 5 mins Thank participant fr taking part Intrduce self, Ipss MORI Explain purpse f the interview we are cnducting research abut childcare n behalf f HMRC. This will invlve lking at guidance materials fr childcare supprt. NOTE TO MODERATOR - PLEASE AVOID GIVING DETAILS ABOUT THE SCHEMES PURPOSE AND MODE OF OPERATION AS THIS IS BEING TESTED DURING THE INTERVIEW. Cnfidentiality: reassure all respnses annymus and that infrmatin abut individuals will nt be passed n t anyne, including back t HMRC. Rle f Ipss MORI independent research rganisatin (i.e. independent f GOVERNMENT), we adhere t MRS cde f cnduct, we gather a range f pinins frm a range f peple: all pinins valid Length: apprx. 60 minutes Get permissin t digitally recrd transcribe fr qutes, n detailed attributin Any questins befre we begin Gain backgrund infrmatin abut the respndent fr cntext ; explre family circumstances Hw many children d yu have; hw ld are they Wh d yu live with Are yu currently wrking; What d yu d Are yu currently claiming tax credits r Universal Credit Are yu currently using childcare vuchers t help pay fr childcare What childcare are yu currently using prvide details 2. Awareness f Tax-Free Childcare Briefly explre awareness f Tax-Free Childcare What d yu knw abut TFC; is this smething yu have heard f; where did yu hear prbe: friends, family, Newspapers, televisin, nline, Other Nte t researcher: if participant has nt heard f it please briefly explain new scheme alng the lines f the bullet belw. Please d nt prvide any mre details than the belw. Infrmatin is just fr cntext: HMRC is making changes t the financial assistance that is available t 5 mins 6

7 wrking parents fr the use f childcare. What if anything wuld yu d when the scheme starts/launches If yu were cnsidering registering fr Tax-Free Childcare what if anything wuld yu d befre registering spntaneusly explre Prbe: Explre whether they are likely t lk fr infrmatin; reasns fr this Type f infrmatin they wuld ideally need; reasns fr this When yu have been previusly thinking abut childcare and pssible supprt fr paying fr childcare, where have yu gne fr infrmatinprbe: Online; GOV.UK; Prviders; Friends & Family Explre whether this has changed at different times; reasns fr this 3. Explratin f guidance initial impressins and sectin 1 20 mins Researcher t present the guidance dcument t the participant, please allw the participant t BRIEFLY lk thrugh the dcument individual sectins f the guidance will be discussed in mre detail later in interview. Please bserve what the participant fcuses n when lking ver the dcument. Key here is t see which sectins they spend the mst time n r skip ver. Please cver the pririty terms belw with the participant as they arise. The key is t assess their understanding f these terms. The pririty terms must be cvered. The ther terms in the bx belw n the next page can be cvered if they arise during the interview. Pririty terms: Recnfirmatin (recnfirm r recnfirming) sectin 1 Hw much yu ll get P7. Sectin 3 - Applying fr Tax-Free Childcare fr an additinal child P30 Tp-up payments sectin 1 Hw much yu ll get P7. Sectin 2 Age f child P12 Entitlement perid - sectin 1 P7 Hw much yu ll get. Sectin 2 Age f child P12 Start-up perid (in the cntext f new businesses) SELF-EMPLOYED PEOPLE ONLY - Sectin 1 Eligibility P8. Sectin 2 - Start-up perids fr the self-emplyed P19 Pay-nly accunt - sectin 2 Age f child P12. Three mnths sectin 1 Hw much yu ll get P7. Sectin 1 Eligibility P9. 7

8 Other terms f interest: Childcare accunt Eligibility Registered r apprved childcare Sign-up (in the cntext f childcare prviders) Difference between nminating/appinting smebdy t manage yur accunt Childcare t help yu wrk Qualifying childcare Childcare accunt ntice (with regards t Emplyer-Supprted Childcare) Briefly explain t the participant that the guidance will be nline webpage text and therefre they will be able t click thrugh t relevant sectins. Please shw participant SHOWCARD A What d yu think abut nline guidance? D yu use it Wuld yu use it Hw wuld use it Wuld yu print ut sectins? What d yu think f the frmat? MODERATOR: FOCUS PARTICIPANT ON CONTENT AND STYLE OF DOCUMENT RATHER THAN STRUCTURE Direct participants t cntents page and explain that these tpics will be cvered by the nline guidance What immediately cmes t mind when yu are lking thrugh the guidance? Hw wuld yu describe it What wrds spring t mind Hw easily d yu think yu wuld be able t find the infrmatin yu needed? Hw culd this be imprved Hw useful are the subheadings Hw usable d yu think the guidance is? Hw clear d yu think the infrmatin is verall Any initial thughts n hw it culd be imprved Hw clear is the language Are there any terms that culd be made clearer Hw culd they be made clearer If this guidance was available wuld yu use it ; utline hw yu wuld use this? Wuld yu read it all Read specific sectins - which sectins; why Briefly glance ver it Anything that wuld put yu ff using the guidance; reasns fr this Wuld yu seek advice frm anywhere else: HMRC helpline, GOV.UK. 8

9 ther websites Lking at the guidance in mre detail Sectin 1 -Intrductin Researcher t present sectin 1 f the guidance dcument t the participant. Please allw the participant t BRIEFLY lk ver this sectin. Please prvide them with a highlighter and ask them t highlight anything that they think is unclear. We will be directing them t specific paragraphs/extracts later. What are yur first impressins f this sectin Gauge understanding; what is it telling yu What stands ut; reasns fr this What are the key things yu wuld want t knw; hw easy d yu think it is t find that infrmatin Hw useful are the subheadings Please refer t the elements the participants have highlighted as being unclear. Use the fllwing questins as a guide t prbe n hw this culd be imprved. Clarity f the infrmatin; hw clear is the cntent; anything that is unclear Anyway this culd be imprved Any wrds that yu dn t immediately understand / culd they be expressed differently? Hw helpful is it t have an verview f the dcument; reasns fr this Please refer participant t extract n P6 & P7 Overview. Please give them time t read the extract fully. Please ask participant t nce again highlight anything that they think is unclear. Please explre these highlighted sectins when discussing their understanding f the extract. Explre understanding; what is this telling yu Hw clearly des it explain what TFC is Hw clear is the language Hw culd this be made clearer What ther infrmatin d yu need IF THEY NEED FURTHER INFO: What wuld yu d next? Where wuld yu g fr further infrmatin? Please refer participant t extract n P7 Hw much yu ll get. Please give them time t read the extract fully. Please ask participant t nce again highlight anything that they think is unclear. Please explre these highlighted sectins when discussing their understanding f the extract. Explre understanding; what is this telling yu Hw clearly des it explain what yu wuld be entitled t Hw clear is the language 9

10 Hw culd this be made clearer What ther infrmatin d yu need IF THEY NEED FURTHER INFO: What wuld yu d next? Where wuld yu g fr further infrmatin? Please refer participant t extract n P8 & P9 eligibility. Please give them time t read the extract fully. Please ask participant t nce again highlight anything that they think is unclear. Please explre these highlighted sectins when discussing their understanding f the extract. Explre understanding; what is this telling yu Explre understanding f message Des this infrmatin tell yu whether TFC is relevant t yu Wh can get TFC What grups can t get it Hw clear d yu think this is Can yu claim tax credits, Universal Credit r Emplyer- Supprted Childcare vuchers alng with Tax-Free Childcare IF THEY THINK THEY CAN: direct participants t the Yur ther gvernment supprt element f the extract and ask them hw this culd be made clearer. Anyways this culd this be made clearer 4. Explratin f sectin 2 f guidance dcument Sectin 2 Wh can get Tax-Free Childcare 25 mins Researcher t present sectin 2 f the guidance dcument t the participant. Please allw the participant t BRIEFLY lk ver this sectin. Yu may need t give them a bit f time t even briefly lk ver this as the sectin is quite lng. We will be directing them t specific paragraphs/extracts later. During the discussin we are interested in gaining views n the terms utlined belw. Please cver the pririty terms belw with the participant as they arise. The key is t assess their understanding f these terms. The pririty terms must be cvered. The ther terms in the bx belw n the next page can be cvered if they arise during the interview. Pririty terms: Recnfirmatin (recnfirm r recnfirming) sectin 1 Hw much yu ll get P7. Sectin 3 - Applying fr Tax-Free Childcare fr an additinal child P30 Tp-up payments sectin 1 Hw much yu ll get P7. Sectin 2 Age f child P12 Entitlement perid - sectin 1 P7 Hw much yu ll get. Sectin 2 Age f child P12 Start-up perid (in the cntext f new businesses) SELF-EMPLOYED PEOPLE ONLY - Sectin 1 Eligibility P8. Sectin 2 - Start-up perids fr the self-emplyed P19 Pay-nly accunt - sectin 2 Age f child P12 10 Three mnths sectin 1 Hw much yu ll get P7. Sectin 1 Eligibility P9.

11 Other terms f interest: Childcare accunt Eligibility Registered r apprved childcare Sign-up (in the cntext f childcare prviders) Difference between nminating/appinting smebdy t manage yur accunt Childcare t help yu wrk Qualifying childcare Childcare accunt ntice (with regards t Emplyer-Supprted Childcare) What are yur first impressins f this sectin Gauge understanding; what is it telling yu What stands ut; reasns fr this What are the key things yu wuld want t knw; hw easy d yu think it is t find that infrmatin Hw useful are the subheadings What d yu think f the level f infrmatin prvided in this sectin Clarity f the infrmatin; hw clear is the cntent; anything that is unclear Anyway this culd be imprved Any wrds that yu dn t immediately understand / culd they be expressed differently? Please refer participant t extract n P12 Age f yur child. Please give them time t read the extract fully. Please ask participant t nce again highlight anything that they think is unclear. Please explre these highlighted sectins when discussing their understanding f the extract. Explre understanding; what is this telling yu Hw clearly d yu think this explains when yu will n lnger be able t claim Tax-Free Childcare Hw culd it be imprved What ther infrmatin d yu need What will happen t yur accunt when yur child reaches the upper age limit Is this infrmatin clear Hw culd it be imprved Explre language used in extract; Hw culd this be made clearer Please refer participant t extract n P24 Registered r apprved childcare. Please give them time t read the extract fully. Please ask participant t nce 11

12 again highlight anything that they think is unclear. Please explre these highlighted sectins when discussing their understanding f the extract. What d yu understand this t mean Frm the infrmatin yu have just read can yu tell me what registered r apprved childcare is; what made yu think this Hw clear d yu think the infrmatin prvided is Hw culd the explanatin be made clearer Any terms that yu d nt understand? Please refer participant t extract n P26 - Qualifying childcare csts. Please give them time t read the extract fully. Please ask participant t nce again highlight anything that they think is unclear. Please explre these highlighted sectins when discussing their understanding f the extract. Explre understanding; what is this paragraph telling yu Hw clearly d yu think this explains what yu can use Tax-Free Childcare fr Can yu think f any questins that spring t mind that it des nt answer Is there anything that needs t be added Explre language used; Hw culd this be made clearer Researcher: the fllwing extracts need t be asked where relevant. Sme participants may fall int a few r nne f these categries. If they fall int several, befre the interview we will prvide infrmatin n which extract t cver. Please ask participant t nce again highlight anything that they think is unclear in the extracts. Please explre these highlighted sectins when discussing their understanding f the extract in questin. ADDITIONAL RATE TAXPAYER Please refer participant t extract n P17 P18. Please give them time t read the extract fully. Please ask participant t nce again highlight anything that they think is unclear. Please explre these highlighted sectins when discussing their understanding f the extract. What d yu understand this t mean Hw clearly d yu think this explains the eligibility arund additinal rate taxpayers; reasns fr this D yu need mre infrmatin; what infrmatin d yu need Hw culd this infrmatin be made clearer SELF-EMPLOYED PERSON IN HOUSEHOLD - Please refer participant t extract n P18 P19. Please give them time t read the extract fully. What d yu understand this t mean Hw clearly d yu think this states what yu need t d if smene in MODERATOR: KEY HERE IS TO ENSURE THAT WE ESTABLISH HOW MUCH DETAIL IS NEEDED ABOUT THE CHILDS AGE. 12

13 yur husehld is self-emplyed D yu need mre infrmatin; what infrmatin d yu need Hw clear is the language used Hw culd this infrmatin be made clearer TAX CREDIT CLAIMANTS - Please refer participant t extract n the bttm f P19 & tp f P20. Please give them time t read the extract fully. What d yu understand this t mean Hw clearly d yu think this explains that yu cannt claim tax credits and TFC; reasns fr this view Hw culd this be explained mre clearly Have yu cme acrss this infrmatin befre in the guidance? Where have yu seen this infrmatin befre Is it useful t prvide this infrmatin multiple times If yu were reading the guidance n yur wn d yu think yu wuld have already read the verview EMPLOYER-SUPPORTED CHILDCARE CLAIMANTS - Please refer participant t extract n the bttm f P22. Please give them time t read the extract fully. What d yu understand this t mean; after participant explains in wn wrds try t gage understanding f 3 mnth windw. Hw clearly d yu think this explains that yu cannt claim Emplyer- Supprted Childcare and TFC at the same time; reasns fr this view Hw culd this be explained mre clearly Hw clearly des this explain that yu can stay n Emplyer-Supprted Childcare if yu already claim it Hw culd this be made clearer D yu need mre infrmatin; what infrmatin d yu need Cnsidering everything we have gne thrugh in the guidance: Hw easy is it t understand Hw clear are the messages Anything yu are unclear/unsure f prvide examples KEY QUESTION FOR EVERYONE - This is an imprtant questin, please ensure it is explred as fully as pssible: D yu think yu wuld be able t decide frm this infrmatin if yu were eligible fr TFC D yu think yu re eligible / Why? Is there anything in particular that makes yu think yu aren t eligible/ Why? What makes yu say this? Is there any ther infrmatin that 13

14 yu wuld need What is the mst imprtant thing that yu wuld need t knw 5. Explring the registratin prcess and sectin 3 f the guidance 25 mins Sectin 3 - Hw t apply Researcher t present sectin 3 f the guidance dcument t the participant. Please allw the participant t BRIEFLY lk ver this sectin. Please ask participant t nce again highlight anything that they think is unclear. During the discussin we are interested in gaining views n the terms utlined belw. Please cver the pririty terms belw with the participant as they arise. The key is t assess their understanding f these terms. The pririty terms must be cvered. The ther terms in the bx belw can be cvered if they arise during the interview. Pririty terms: Recnfirmatin (recnfirm r recnfirming) sectin 1 Hw much yu ll get P7. Sectin 3 - Applying fr Tax-Free Childcare fr an additinal child P30 Tp-up payments sectin 1 Hw much yu ll get P7. Sectin 2 Age f child P12 Entitlement perid - sectin 1 P7 Hw much yu ll get. Sectin 2 Age f child P12 Start-up perid (in the cntext f new businesses) SELF-EMPLOYED PEOPLE ONLY - Sectin 1 Eligibility P8. Sectin 2 - Start-up perids fr the self-emplyed P19 Pay-nly accunt - sectin 2 Age f child P12 Three mnths sectin 1 Hw much yu ll get P7. Sectin 1 Eligibility P9. Other terms f interest: Childcare accunt Eligibility Registered r apprved childcare Sign-up (in the cntext f childcare prviders) Difference between nminating/appinting smebdy t manage yur accunt Childcare t help yu wrk Qualifying childcare Childcare accunt ntice (with regards t Emplyer-Supprted Childcare) 14

15 What are yur first impressins f this sectin Gauge understanding; what is it telling yu What stands ut; reasns fr this What are the key things yu wuld want t knw; hw easy d yu think it is t find that infrmatin Hw useful are the subheadings Please refer t the elements the participants have highlighted as being unclear. Use the fllwing questins as a guide t prbe n hw this culd be imprved. Clarity f the infrmatin; hw clear is the cntent; anything that is unclear; anyway this culd be imprved Any wrds that yu dn t immediately understand / culd they be expressed differently? Explre whether the guidance clearly explains: everything yu will need t d everything yu will need t have t hand befre yu register fr TFC Researcher t present the registratin pages t the participant. Please run thrugh these with the participant. When running thrugh each slide in turn, please establish where they may get stuck and when they wuld refer t the guidance. Brief verall thughts f the page; ease f understanding; anything unclear/get stuck n; prvide details prbe: language, frmat, level f infrmatin, ther What infrmatin wuld yu need here t cntinue thrugh the registratin prcess Researcher: refer participants back t guidance dcument and see if they can find the infrmatin they need. Hw easy is it t find the infrmatin yu need; ease f navigating frm registratin pages t guidance Explre whether the guidance refers t specific parts f the registratin pages directly enugh; What shuld be referred t Hw best t refer t this in the guidance If yu were ging thrugh this prcess alne, d yu think yu wuld read the guidance befre starting the registratin prcess; explre reasns IF NO: d yu think yu wuld yu refer t the guidance dcument during registratin; reasns fr this IF NO: Wuld yu g thrugh the registratin prcess t find ut if yu were eligible? 15

16 Thinking abut the registratin pages mre generally, what d yu think f the layut f the registratin pages clarity, ease f understanding, lk Any ways these culd be imprved Explre views n registratin pages; what like/dislike 6. Key messages and cnclusins 5 mins Nw that yu have seen sme f the guidance, hw d yu think yu wuld use it Wuld yu need t g anywhere else fr infrmatin; where wuld yu g Websites GOV.UK Friends Family HMRC helpline; why? Are there any amendments that HMRC culd make t the guidance s yu didn t need t d this? Is there any ther guidance yu have fund helpful fr applying fr services? What? Why? Thinking abut everything we have talked abut tday, what is the mst imprtant thing that HMRC culd d t imprve the guidance Finally, is there anything else yu think is relevant and wish t discuss Thank participants; explain the next steps (e.g. what HMRC will d with the findings). THANK AND CLOSE. Reassure abut cnfidentiality. 16

17 Prvider Discussin Guide The interviews are cgnitive in nature s please ensure that yu are using yur bservatinal skills when interviewing. It is imprtant that bdy language and facial expressins are picked up n and drawn upn during the interview. It is als imprtant t prbe n cgnitive prcesses thrughut explring: understanding, cmprehensin, interpretatin, usefulness, interactin with the guidance. Ntes Guide Sectins Guide Timings 1. Intrductins and backgrund 2. Awareness f Tax- Free Childcare 3. Explratin f guidance initial impressins and sectin 1 4. Explring the sign up prcess and sectin 6 f the guidance. 5. Key messages and cnclusins Explains the purpse and grund rules fr the discussin, and cvers the frmat f the discussin, alng with rles and respnsibilities. This sectin is t ease the participant int the discussin and set the cntext fr the rest f the discussin. This will be very brief. This sectin will discuss the guidance as a whle and get participants first impressins. The latter part f this sectin will fcus n sectin 1 f the guidance and whether the infrmatin prvided in the verview is clear and usable. This segment will discuss sectin 6 f the guidance and the pages where prviders will sign up in tandem. The discussin will start with general thughts n sectin 6 f the guidance and then we will mve n and discuss the sign up pages each in turn t establish what is unclear and whether the guidance can answer the questins that have been raised by the sign up pages. Summing up the discussin and key messages participants will reflect n the discussin and wrk with the researcher t cme t final cnclusins. 5 mins 5 mins 15 mins 25 mins 10 mins 17

18 1. Intrductins and backgrund 5 mins Thank participant fr taking part Intrduce self, Ipss MORI Explain purpse f the interview we are cnducting research abut childcare n behalf f HMRC. This will invlve lking at guidance materials fr childcare supprt. NOTE TO MODERATOR - PLEASE AVOID GIVING DETAILS ABOUT THE SCHEMES PURPOSE AND MODE OF OPERATION AS THIS IS BEING TESTED DURING THE INTERVIEW. Cnfidentiality: reassure all respnses annymus and that infrmatin abut individuals will nt be passed n t anyne, including back t HMRC. Rle f Ipss MORI independent research rganisatin (i.e. independent f GOVERNMENT), we adhere t MRS cde f cnduct, we gather a range f pinins frm a range f peple: all pinins valid Length: apprx. 60 minutes Get permissin t digitally recrd transcribe fr qutes, n detailed attributin Any questins befre we begin Explre backgrund infrmatin relating t rganisatin and/r rle as childcare prvider Explre details f the prvider rganisatin r agency (where relevant) Type f prvider Services prvided Age f the children they lk after D yu interact with(e.g. receive) Emplyer-Supprted Childcare If yes what interactin d yu have? (e.g. receive payments) Explre rle (either within rganisatin r prviding direct child services) Outline details f rle what this invlves Age and number f children they lk after Explre whether prvide childcare directly r via agency 18

19 2. Awareness f Tax-Free Childcare Briefly explre awareness f Tax-Free Childcare What d yu knw abut TFC; is this smething yu have heard f; where did yu hear prbe: friends, family, Newspapers, televisin, nline, Other Nte t researcher: if participant has nt heard f it please briefly explain new scheme alng the lines f the infrmatin belw. Please d nt prvide any mre details than the belw. Infrmatin is just fr cntext: HMRC is making changes t the financial assistance that is available t wrking parents fr the use f childcare. 5 mins Explre: What if anything wuld yu d when the scheme starts/launches; reasns fr this As a childcare prvider d yu think there is anything yu wuld need t d in preparatin fr the launch f the scheme? Reasns fr this, what wuld yu be likely t d If yu were cnsidering signing up fr Tax-Free Childcare what if anything wuld yu d befre signing up spntaneusly explre Prbe: Explre whether wuld lk fr infrmatin; reasns fr this Type f infrmatin they wuld ideally need; reasns fr this Prbe: register fr OFSTED if nanny/childminder (any CCP must be registered with the relevant regulatry bdy befre they culd sign up t TFC) Is there anywhere yu wuld usually g fr infrmatin fr yurself r fr custmers n help paying fr childcare csts?-prbe: Online; GOV.UK; Clleagues; Friends & Family; Prvider netwrk Explre whether this has changed at different times; reasns fr this 3. Explratin f guidance initial impressins and sectin 1 Briefly explain t the participant that the guidance will be nline webpage text and therefre they will be able t click thrugh t relevant sectins. Please shw participant SHOWCARD A. What d yu think abut nline guidance; reasns fr this D yu use it Wuld yu use it Hw wuld use it Wuld yu print ut sectins 15 mins 19

20 What d yu think f the frmat Researcher t present the guidance dcument t the participant, please allw the participant t BRIEFLY lk thrugh the dcument individual sectins f the guidance will be discussed in mre detail later in interview. Please bserve what the participant fcuses n when lking ver the dcument. Key here is t see which sectins they spend the mst time n r skip ver. Please cver the terms belw with the participant as they arise. The key is t assess their understanding f these terms. The terms must be cvered, please prmpt the participant if they d nt mentin them. Recnfirmatin (recnfirm r recnfirming) sectin 1 Hw much yu ll get P7. Tp-up payments sectin 1 Hw much yu ll get P7. Entitlement perid - sectin 1 P7 Hw much yu ll get. Childcare accunt sectin 1 P Eligibility sectin 1 eligibility P8 Registered r apprved childcare - sectin 1 Hw much yu ll get P7. What immediately cmes t mind when yu are lking thrugh the guidance Hw wuld yu describe it? Prbe: Ease f understanding, frmat. What wrds spring t mind As a childcare prvider, hw easily d yu think yu wuld be able t find the infrmatin yu needed Hw culd this be imprved Hw useful are the subheadings Hw usable d yu think the guidance is Hw clear d yu think the infrmatin is verall Any initial thughts n hw it culd be imprved Hw clear is the language Are there any terms that culd be made clearer Hw culd they be made clearer If this guidance was available wuld yu use it ; utline hw yu wuld use this Wuld yu read it all Read specific sectins - which sectins; why Briefly glance ver it Anything that wuld put yu ff using the guidance; reasns fr this MODERATOR: FOCUS PARTICIPANT ON CONTENT AND STYLE OF DOCUMENT RATHER THAN STRUCTURE 20

21 Wuld yu seek advice frm anywhere else: (fllw up prmpt) HMRC helpline, GOV.UK. ther websites Lking at the guidance in mre detail Sectin 1 -Intrductin (p6-7) Researcher t present verview f the guidance dcument t the participant. This sectin prvides an verview f TFC. Please allw the participant t read ver this sectin. Please prvide them with a highlighter and ask them t highlight anything that they think is unclear. What are yur impressins f this sectin Gauge understanding; what is it telling yu. Gauge whether prviders feel TFC is aimed at parents nly Wh s eligible fr TFC? / Wh s nt eligible? Hw much supprt will parents get? What stands ut; reasns fr this What are the key things yu wuld want t knw; hw easy d yu think it is t find that infrmatin Des this prvide enugh backgrund t TFC? Clarity f the infrmatin; hw clear is the cntent; anything that is unclear Anyway this culd be imprved Any wrds that yu dn t immediately understand / culd they be expressed differently What d understand registered r apprved childcare t be? Was this smething yu had heard f befre yu read the guidance? Can yu tell me the difference between registered and apprved childcare? D yu think the explanatin f registered r apprved childcare is clear in the guidance? Hw culd this be imprved? Hw helpful d yu think this infrmatin wuld be in yur interactins with custmers?; reasns fr this? Wuld yu share this infrmatin with parents/custmers? Hw wuld yu share the infrmatin? D yu think that the infrmatin is relevant t yu? Why? / Why nt? Duble check that all key terms have been cvered 21

22 4. Explring the sign up prcess and sectin 6 f the guidance 25 mins Sectin 6 - Advice fr Childcare Prviders Please allw the participant t read this sectin fully. During the discussin we are interested in gaining views n the terms utlined belw. Please ask participant t nce again highlight anything that they think is unclear. Please explre these highlighted sectins when discussing their understanding f the sectin. Please bserve what the participant fcuses n when lking ver the dcument. Key here is t see which sectins they spend the mst time n r skip ver. Please cver the terms belw with the participant as they arise. The key is t assess their understanding f these terms. The terms must be cvered, please prmpt the participant if they d nt mentin them. Regulatry authrity sectin 6 intrductin P40 Registratin/apprval number sectin 6 signing up t TFC payments P41 Sign-up (in the cntext f childcare prviders) sectin 6 - signing up t TFC payments P41 What are yur first impressins f this sectin Gauge understanding; what is it telling yu What stands ut; reasns fr this What are the key things yu wuld want t knw; hw easy d yu think it is t find that infrmatin Hw useful are the subheadings What d yu think f the level f infrmatin prvided in this sectin Please refer t the elements the participants have highlighted as being unclear. Use the fllwing questins as a guide t prbe n hw this culd be imprved. Clarity f the infrmatin; hw clear is the cntent; anything that is unclear; anyway this culd be imprved Any wrds that yu d nt immediately understand / culd they be expressed differently Please refer participant t extract n P41 Signing up t get TFC payments. Please ask participant t nce again highlight anything that they think is unclear. Please explre these highlighted sectins when discussing their understanding f the extract. 22

23 Explre understanding; what is this telling yu Explre whether the guidance clearly explains: Everything yu will need t d Everything yu will need t have t hand befre yu sign up fr TFC Is there any ther infrmatin that yu wuld need Researcher t present the pages where childcare prviders can sign up fr TFC t the participant. Please run thrugh these with the participant. When running thrugh each slide in turn, please establish where they may get stuck and when they wuld refer t the guidance. Brief verall thughts f the page; ease f understanding; anything unclear/get stuck n; prvide details prbe: language, frmat, level f infrmatin, ther What infrmatin wuld yu need here t cntinue thrugh the signing up prcess Researcher: refer participants back t guidance dcument and see if they can find the infrmatin they need. Hw easy is it t find the infrmatin yu need; ease f navigating frm sign up pages t guidance Explre whether the guidance refers t specific parts f the sign up pages directly enugh; What shuld be referred t Hw best t refer t this in the guidance Hw wuld yu use the guidance ntes; reasn fr this read the guidance befre starting the sign-up prcess; explre reasns refer t them during sign-up use the guidance t find ut whether yu culd sign-up ther Thinking abut the sign up pages mre generally, what d yu think f the layut f the pages clarity, ease f understanding, lk Any ways these culd be imprved Explre views n sign up pages; what like/dislike Duble check that all key terms have been cvered 5. Key messages and cnclusins Explre views n hw they see their rle as cmmunicatr f TFC; whether feel it is their rle t cmmunicate this t emplyees/parents 10 mins 23

24 Reasns fr this Explre details f hw they wuld cmmunicate TFC t parents Hw they wuld d this What infrmatin wuld yu prvide Thinking specifically abut the guidance pages nw What d yu see yur rle in terms f prviding infrmatin t parents Wuld yu g int detail and supprt understanding; reasns fr this Wuld yu direct them t ther supprt prvide details Explre whether they wuld g anywhere else fr infrmatin; reasns fr this Websites GOV.UK Lcal authrity Prfessinal netwrks HMRC helpline Are there any amendments that HMRC culd make t the guidance s yu did nt need t d this Is there any ther guidance yu have fund helpful fr signing-up fr services-prvide examples Explre additinal infrmatin needs: Is there anything yu wuld want t knw as a childcare prvider r an emplyer abut what the changes mean fr yu Is there anything yu wuld want t knw as a childcare prvider r an emplyer abut hw yu can be invlved in TFC Hw d yu think yu wuld respnd t the intrductin f TFC Wuld yu d anything Why wuld yu d this Des the guidance prvide enugh infrmatin Given what we have discussed abut the TFC guidance, hw easy r difficult d yu think it lks t use; reasns fr this What d yu think sunds mst straightfrward abut TFC Is there is any element f the system yu think may be challenging t use r understand Hw d yu think yu wuld find using the system; What abut ther peple yu knw Thinking abut everything we have talked abut tday, what is the mst imprtant thing that HMRC culd d t imprve the guidance fr childcare prviders 24

25 Finally, is there anything else yu think is relevant and wish t discuss Thank participants; explain the next steps (e.g. what HMRC will d with the findings). THANK AND CLOSE. Reassure abut cnfidentiality. 25

26 Prviders Wh Emply Staff Discussin Guide The interviews are cgnitive in nature s please ensure that yu are using yur bservatinal skills when interviewing. It is imprtant that bdy language and facial expressins are picked up n and drawn upn during the interview. It is als imprtant t prbe n cgnitive prcesses thrughut explring: understanding, cmprehensin, interpretatin, usefulness, interactin with the guidance. Nte: Emplyers in the cntext f this study shuld be asked their pinin in their capacity as childcare prviders thrughut the interview with the exceptin f their pinin n tpic guide sectin 5 when they shuld cmment frm the pint f view f an emplyer f staff. Ntes Guide Sectins Guide Timings 1. Intrductins and backgrund 2. Awareness f Tax- Free Childcare 3. Explratin f guidance initial impressins 4. Explring the registratin prcess and sectin 6 f the guidance. 5. Explratin f sectin 5 f the guidance. 6. Key messages and cnclusins Explains the purpse and grund rules fr the discussin, and cvers the frmat f the discussin, alng with rles and respnsibilities. This sectin is t ease the participant int the discussin and set the cntext fr the rest f the discussin. This will be very brief. This sectin will discuss the guidance as a whle and get participants first impressins. This segment will discuss sectin 6 f the guidance and the sign up pages in tandem. The discussin will start with general thughts n sectin 6 f the guidance and then we will mve n and discuss the sign up pages each in turn t establish what is unclear and whether the guidance can answer the questins that have been raised by the sign up pages. This element will purely fcus n sectin 5 f the guidance fr emplyers. Participants will discuss the sectin in general and then be directed t sme sub-sectins f the guidance t establish their understanding f these sectins and hw the guidance culd be made clearer. Summing up the discussin and key messages participants will reflect n the discussin and wrk with the researcher t cme t final cnclusins. 5 mins 5 mins 10 mins 25 mins 10 mins 10 mins 26

27 1. Intrductins and backgrund 5 mins Thank participant fr taking part Intrduce self, Ipss MORI Explain purpse f the interview we are cnducting research abut childcare n behalf f HMRC. This will invlve lking at guidance materials fr childcare supprt. NOTE TO MODERATOR - PLEASE AVOID GIVING DETAILS ABOUT THE SCHEMES PURPOSE AND MODE OF OPERATION AS THIS IS BEING TESTED DURING THE INTERVIEW. Cnfidentiality: reassure all respnses annymus and that infrmatin abut individuals will nt be passed n t anyne, including back t HMRC. Rle f Ipss MORI independent research rganisatin (i.e. independent f GOVERNMENT), we adhere t MRS cde f cnduct, we gather a range f pinins frm a range f peple: all pinins valid Length: apprx. 60 minutes Get permissin t digitally recrd transcribe fr qutes, n detailed attributin Any questins befre we begin Explre backgrund infrmatin relating t rganisatin and/r rle as childcare prvider Explre details f the prvider rganisatin r agency (where relevant) Type f prvider Services prvided Age f the children they lk after D yu interact with(e.g. receive) Emplyer Supprted Childcare As an emplyer hw many staff d yu have wh receive ESC Explre rle (either within rganisatin r prviding direct child services) Outline details f rle what this invlves Age and number f children they lk after Explre whether prvide childcare directly r via agency 27

28 2. Awareness f Tax-Free Childcare Briefly explre awareness f Tax-Free Childcare What d yu knw abut TFC; is this smething yu have heard f; where did yu hear prbe: friends, family, Newspapers, televisin, nline, Other Nte t researcher: if participant has nt heard f it please briefly explain new scheme alng the lines f the infrmatin belw. Please d nt prvide any mre details than the belw. Infrmatin is just fr cntext: HMRC is making changes t the financial assistance that is available t wrking parents fr the use f childcare. 5 mins Explre: What if anything wuld yu d when the scheme starts/launches; reasns fr this As a childcare prvider d yu think there is anything yu wuld need t d in preparatin fr the launch f the scheme? Reasns fr this, what wuld yu be likely t d If yu were cnsidering signing up fr Tax-Free Childcare what if anything wuld yu d befre signing up spntaneusly explre Prbe: Explre whether wuld lk fr infrmatin; reasns fr this Type f infrmatin they wuld ideally need; reasns fr this Prbe: register fr OFSTED if nanny/childminder (any CCP must be registered with the relevant regulatry bdy befre they culd sign up t TFC) Is there anywhere yu wuld usually g fr infrmatin fr yurself r fr custmers n help paying fr child care csts?-prbe: Online; GOV.UK; Clleagues; Friends & Family; Prvider netwrk Explre whether this has changed at different times; reasns fr this 3. Explratin f guidance initial impressins and sectin 1 Please shw participant SHOWCARD A. 10 mins What d yu think abut nline guidance; reasns fr this D yu use it Wuld yu use it Hw wuld use it Wuld yu print ut sectins What d yu think f the frmat 28

29 Explre guidance Researcher t present the guidance dcument t the participant, please allw the participant t BRIEFLY lk thrugh the dcument individual sectins f the guidance will be discussed in mre detail later in interview. Please bserve what the participant fcuses n when lking ver the dcument. Key here is t see which sectins they spend the mst time n r skip ver. Briefly explain t the participant that the guidance will be nline webpage text and therefre they will be able t click thrugh t relevant sectins. Please cver the terms belw with the participant as they arise. The key is t assess their understanding f these terms. The terms must be cvered, please prmpt the participant if they d nt mentin them. Recnfirmatin (recnfirm r recnfirming) sectin 1 Hw much yu ll get P7. Tp-up payments sectin 1 Hw much yu ll get P7. Entitlement perid - sectin 1 P7 Hw much yu ll get. Childcare accunt sectin 1 - P Eligibility sectin 1 eligibility P8 Registered r apprved childcare - sectin 1 Hw much yu ll get P7. What immediately cmes t mind when yu are lking thrugh the guidance Hw wuld yu describe it? Prbe: Ease f understanding, frmat. What wrds spring t mind As a childcare prvider, hw easily d yu think yu wuld be able t find the infrmatin yu needed Hw culd this be imprved Hw useful are the subheadings Hw usable d yu think the guidance is Hw clear d yu think the infrmatin is verall Any initial thughts n hw it culd be imprved Hw clear is the language Are there any terms that culd be made clearer Hw culd they be made clearer If this guidance was available wuld yu use it ; utline hw yu wuld use this Wuld yu read it all Read specific sectins - which sectins; why Briefly glance ver it Anything that wuld put yu ff using the guidance; reasns fr this MODERATOR: FOCUS PARTICIPANT ON CONTENT AND STYLE OF DOCUMENT RATHER THAN STRUCTURE 29

30 Wuld yu seek advice frm anywhere else: (fllw up prmpt) HMRC helpline, GOV.UK. ther websites Duble check that all key terms have been cvered 4. Explring the registratin prcess and sectin 6 f the guidance 25 mins Sectin 6 - Advice fr Childcare Prviders Please allw the participant t read this sectin fully. During the discussin we are interested in gaining views n the terms utlined belw. Please ask participant t nce again highlight anything that they think is unclear. Please explre these highlighted sectins when discussing their understanding f the sectin. Please bserve what the participant fcuses n when lking ver the dcument. Key here is t see which sectins they spend the mst time n r skip ver. Please cver the terms belw with the participant as they arise. The key is t assess their understanding f these terms. The terms must be cvered, please prmpt the participant if they d nt mentin them. Regulatry authrity sectin 6 intrductin P40 Registratin/apprval number sectin 6 signing up t TFC payments P41 Sign-up (in the cntext f childcare prviders) sectin 6 - signing up t TFC payments P41 What are yur first impressins f this sectin Gauge understanding; what is it telling yu What stands ut; reasns fr this What are the key things yu wuld want t knw; hw easy d yu think it is t find that infrmatin Hw useful are the subheadings What d yu think f the level f infrmatin prvided in this sectin Please refer t the elements the participants have highlighted as being unclear. Use the fllwing questins as a guide t prbe n hw this culd be imprved. Clarity f the infrmatin; hw clear is the cntent; anything that is unclear; anyway this culd be imprved Any wrds that yu d nt immediately understand / culd they be expressed differently 30

31 Please refer participant t extract n P41 Signing up t get TFC payments. Please ask participant t nce again highlight anything that they think is unclear. Please explre these highlighted sectins when discussing their understanding f the extract. Explre understanding; what is this telling yu Explre whether the guidance clearly explains: Everything yu will need t d Everything yu will need t have t hand befre yu sign up fr TFC Is there any ther infrmatin that yu wuld need Researcher t present the sign up pages t the participant. Please run thrugh these with the participant. When running thrugh each slide in turn, please establish where they may get stuck and when they wuld refer t the guidance. Brief verall thughts f the page; ease f understanding; anything unclear/get stuck n; prvide details prbe: language, frmat, level f infrmatin, ther What infrmatin wuld yu need here t cntinue thrugh the sign up prcess Researcher: refer participants back t guidance dcument and see if they can find the infrmatin they need. Hw easy is it t find the infrmatin yu need; ease f navigating frm sign up pages t guidance Explre whether the guidance refers t specific parts f the registratin pages directly enugh; What shuld be referred t Hw best t refer t this in the guidance Hw wuld yu use the guidance ntes; reasn fr this read the guidance befre starting the sign-up prcess; explre reasns refer t them during sign-up use the guidance t find ut whether yu culd sign-up ther Thinking abut the sign up pages mre generally, what d yu think f the layut f the registratin pages clarity, ease f understanding, lk Any ways these culd be imprved Explre views n registratin pages; what like/dislike Duble check that all key terms have been cvered 31

32 5. Explratin f sectin 5 f guidance dcument Sectin 5 Advice fr Emplyers 10 mins MODERATOR TO EXPLAIN WE NOW WANT TO TALK TO THEM AS AN EMPLOYER OF STAFF RATHER THAN A CHILDCARE PROVIDER. THEREFORE WE WOULD LIKE THEM THE THINK ABOUT THE FOLLOWING QUESTIONS AND INFORMATION AS AN EMPLOYER NOT A CHILDCARE PROVIDER. Researcher t present sectin 5 f the guidance dcument t the participant. Please allw the participant t briefly lk ver this sectin. During the discussin we are interested in gaining views n the terms utlined belw. Please ask participant t nce again highlight anything that they think is unclear. Please explre these highlighted sectins when discussing their understanding f the sectin. Please cver the terms belw with the participant as they arise. The key is t assess their understanding f these terms. The terms must be cvered, please prmpt the participant if they d nt mentin them. GOV.UK sectin 5 Hw yu can get invlved in TFC P37 Disregard fr child care vuchers sectin 5 childcare vuchers P38 Childcare accunt ntice sectin 5 childcare vuchers P38 Life event sectin 5 Emplyees jining TFC P39 What are yur first impressins f this sectin Gauge understanding; what is it telling yu prbe: rle f emplyers as a cmmunicatr; ptential fr emplyers t add mney t the accunt as part f benefit packages; ther What stands ut; reasns fr this What are the key things yu wuld want t knw; hw easy d yu think it is t find that infrmatin Hw useful are the subheadings What d yu think f the level f infrmatin prvided in this sectin Any nticeable differences with sectin 1 style Clarity f the infrmatin; hw clear is the cntent; anything that is unclear Anyway this culd be imprved Any wrds that yu d nt immediately understand / culd they be expressed differently Please nw refer the participant t fllwing sub-sectins in turn, t check 32

33 their understanding f each after reading in detail. Hw yu can get invlved in TFC (P37-P38) Explre understanding; what is this telling yu Hw clearly d yu think this explains hw yu can get invlved in TFC Hw culd it be imprved What ther infrmatin d yu need Hw clearly des it explain the mve frm ESC t TFC? Hw culd this be made clearer What ther infrmatin is needed Explre language used Hw culd this be made clearer Childcare vuchers (P38) Explre understanding; what is this telling yu Hw clearly d yu think this explains the impact f TFC n parents childcare vucher entitlement Hw culd it be imprved What ther infrmatin d yu need Explre language used Hw culd this be made clearer Directly-cntracted prvisin Explre awareness f directly-cntracted prvisin Explre understanding; what is this telling yu Emplyees jining TFC (P39) Explre understanding; what is this telling yu Hw clearly d yu think this explains the impact TFC will have n tax exemptin fr childcare vuchers r directly cntracted childcare Hw culd it be imprved What ther infrmatin d yu need Explre language used Hw culd this be made clearer Childcare accunt ntice (P39) Explre understanding; what is this telling yu Hw clearly is the childcare accunt ntice explained Hw culd it be imprved What ther infrmatin d yu need Explre language used Hw culd this be made clearer CONSIDERING THE CLARITY ISSUES THAT HAVE ARISEN REFER THE PARTICIPANT TO THE UPDATED VERSION OF THE EMPLOYER SECTION 33