Funded early learning and childcare in private, third sector and childminding settings: delivery costs

Acknowledgements

We would like to express our sincere gratitude to all those who contributed to this data collection exercise. Our thanks go first to the many Early Learning and Childcare (ELC) providers across Scotland, private, third sector, and childminding services, who took the time to share detailed financial and operational information. Your engagement was essential in ensuring that this report reflects the realities of delivering funded ELC.

We are also grateful to the individuals and organisations who supported the design and development of the research tools. In particular, we acknowledge the valuable input from provider representatives during the consultation and piloting phases, whose feedback helped shape a proportionate and accessible approach.

Special thanks are due to members of the Sustainable Rates Review Implementation Working Group, whose guidance and expertise informed the methodology and ensured alignment with national policy objectives. We also appreciate the support from Scottish Government and COSLA colleagues throughout the process.

Finally, we thank all those who provided qualitative insights and constructive feedback during engagement sessions. Your perspectives have enriched the analysis and strengthened the evidence base for future decisions on sustainable rate setting.