While doing some research in prep to send the little ones away for a couple years piece and quite I have stumbled upon references on various school websites that state from Sep 2008, a change in law now allows childcare vouchers can be used to to offset the boarding element of school fees until the end of academic year in which a child turns 15. This can only be used to offset the boarding element and the cost of boarding will need to broken out any bill, which the vouchers can be used for. However as CEA pays 90% (capped) of the total fees can you use the CEA to offset the education side of the costs first allowing you to use vouchers for the boarding element. If this is permissible, and I can not find in JSP 752 to state otherwise, this could save those with child in boarding school a fortune. It could be said that this would reduce the amount paid to under the 10% minimum contribution and therefore would be contravention of JSP 752. However I would argue that any money lodged in the childcare voucher scheme belong to me and if this is used to pay for the remainder of the boarding element (remembering CEA has been used for the schooling and some of the boarding fees) I am still paying the 10% required just that I haven't paid tax/NI on it and therefore make a considerable saving through tax efficiencies. There is nothing in tJPS 752 that states I have to pay tax/NI on my 10% contribution, indeed ordinarily the personal contribution might have come from money that I have been untaxed on due to my personal tax allowance. Has anyone look further into this or can provide advice as this will effect the which schools are within my price range.