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When is the best to apply for tax free childcare

Hi fellow money savers.

Just had a quick question regarding tax free childcare. It seems this will be the best option for our child who is due to start Nursery in March.

My question is can I apply for this now? so it's ready for when he starts at the end of March?

Would I be expected to start using the account more or less straightaway? I see that on the gov.uk website we need to re confirm the credit scheme every 3 months, that what's prompted my question as I wasn't sure if it's best to hold off till closer the time he begins nursery?

Many thanks in advance for advising on this question.
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