The Assembly Commission provides a childcare allowance for secretariat staff. The scheme operates on the basis of a cash payment to eligible participants, with payments subject to personal income tax and national insurance contributions. The installation of a new payroll system that facilitates the administration of a childcare voucher scheme that meets HM Revenue and Customs (HMRC) criteria is at an advanced stage. It is anticipated that the new system will be fully operational early in the new financial year. The introduction of the new payroll system will not in itself remove the requirement on the Commission to establish an HMRC-compliant childcare arrangement.