Early years and childcare settings are closed except for children who are vulnerable and children whose parents are critical to the COVID-19 response and cannot be safely cared for at home. The list of critical workers is available at: https://www.gov.uk/government/publications/coronavirus-covid-19-maintaining-educational-provision/guidance-for-schools-colleges-and-local-authorities-on-maintaining-educational-provision.
On 17 March 2020, the Chancellor of the Exchequer confirmed that we will continue to pay local authorities for free early years entitlement places for 2-, 3- and 4-year-olds. We will publish guidance shortly to set out how local authorities can use their free entitlement funding differently, redistributing it in exceptional cases and in a clearly focused and targeted way, in order to secure childcare for the children of critical workers and for vulnerable children at this time, where their usual arrangements are no longer possible.
Guidance, including details of additional business support available, for early years and childcare providers is available at: https://www.gov.uk/government/publications/coronavirus-covid-19-early-years-and-childcare-closures/coronavirus-covid-19-early-years-and-childcare-closures.