The current position for tax relief for childcare costs is focused entirely on giving relief to employees, rather than the self employed who get no help at all from the tax system.
There is no tax relief for childcare costs incurred by the self employed.
It is believed that the new £1,200 scheme would allow the self employed to claim.
More top news
Police say several people have been wounded in a stabbing in Turku in western Finland.
Longer spells of rain across eastern Scotland with a weather warning in place until 6pm.
Julian Cadman, who is thought to have dual British-Australian nationality, became separated from his mother who was injured in the attack.