Parents who are working and have a child who is age 11 or under may be able to benefit from the government's Tax-Free Childcare scheme depending on their earnings. This scheme is available UK-wide and also applies to disabled children under 17.
The parent who applies will need to meet a residence requirement by having one of the following:
In two-parent households, only one parent needs to meet the residence requirement. For example, if one parent is a British citizen and the other parent has leave to remain with NRPF, then the British parent can make the application but both parents must meet the requirements relating to employment and earnings. As Tax-Free Childcare is not classed as a public fund for immigration purposes, a parent who has no recourse to public funds can be included in an application.
When a single parent or both parents have leave to remain that is subject to the NRPF condition then the parent(s) will not satisfy the residence requirement.
See the government information about the full eligibility requirements that the parent(s) must meet.