When do I report childcare costs on Universal Credit?

What is the official reporting window?

The live rule is on GOV.UK Universal Credit childcare costs, last updated 6 April 2026. You report costs as soon as you pay for them. That must be within the assessment period you paid them, or the assessment period after. If you report after that, GOV.UK says you might not get the money back. Best Start in Life uses the same window: if you leave it longer than two assessment periods, you might not get the money back.

This is not the old tax-credit or voucher timing still sitting on some parent sites. The date that matters is the payment date inside your Universal Credit month, not the date on an unpaid invoice and not the week the session ran.

Is it the payment date or the nursery week that counts?

Payment date. GOV.UK also says you only get the money back after the childcare actually happens. Those two sentences work together:

GOV.UK's practical habit: try to arrange monthly payments with the provider and report as soon as they are paid, so each Universal Credit month can include childcare. You may also report previous costs if you paid them in the current assessment period.

How do I report the cost in the journal?

1. 1
   Know your assessment-period dates Open the Universal Credit account and note the start and end dates of this month and the next. The window is those two periods, counted from the day you paid.
2. 2
   Report as soon as the payment leaves your account Use the childcare-costs task. Enter the date you paid, the amount, the dates of childcare that payment covers, and the provider. Best Start: you need proof of the provider once, and proof of each payment when asked.
3. 3
   Keep the evidence GOV.UK lists Provider proof: contract, invoice or letter with name, registration number, address, phone, children's names and type of care. Payment proof: dates of childcare paid for, amount, and payment date — a paid invoice, or bank statements plus receipts and invoices.
4. 4
   If you paid several months up front GOV.UK allows up to three assessment periods of future costs at a time if you have already paid and have proof. That includes the period in which you pay. Repayment is spread over the periods the childcare applies to.

What should I not put on the childcare report?

• Funded hours. LITRG and Best Start: you cannot claim the childcare element for free hours. Report the amount you still pay after the entitlement.
• Voucher value you did not pay. If leftover employer vouchers covered part of the bill, LITRG says deduct that value. Only the amount you actually paid goes on the journal.
• A future month you have not paid yet. The three-period rule is for costs already paid up front, not for an invoice you plan to pay later.
• Unregistered care. GOV.UK: the provider must be registered (Ofsted, Care Inspectorate Scotland or Care Inspectorate Wales).

The 2026-27 childcare element can repay 85% of eligible costs, up to £1,071.09 for one child or £1,836.16 for two or more per assessment period (GOV.UK from 6 April 2026). Those caps are not a deadline and they do not change the two-period reporting window.

In shortIn short: report in the assessment period you paid, or the next one. Use the payment date. A later report can fall outside the window. Up-front bills can cover up to three assessment periods if they are already paid. This page is the timing rule, not a cashflow explainer for paying the nursery before Universal Credit pays you back.