Working Tax Credit (WTC) is part of the tax credits system delivered by Her Majesty's Revenue and Customs (HMRC). It provides in-work support for low income people, with or without children. Dependent on income, a childcare element (CCE) of WTC is available for families in recognition of extra costs faced by working parents with childcare needs. The Childcare Affordability Pilots 2009 (CAP09) were devised to assess the impact of providing alternative forms of childcare support to families moving into work. This report contains findings from the qualitative research strand of the 100% Costs Pilot evaluation. This research was conducted among families who were either offered extra support with childcare costs or were informed of the standard offer of help with childcare costs through the payment of the CCE of WTC. The offers were conditional on families taking up work or increasing their hours to at least 16 hours per week. The principal aim of this pilot was to determine whether increased childcare support acts as an incentive for parents to take up work or increase their hours, and move into formal childcare.