Daycare services will be established for children with disabilities.

A presidential decree "On additional measures to further improve the system of social services and assistance to children with disabilities" has been adopted.

According to the decree, starting from March 1, 2025, in the Republic of Karakalpakstan, Andijan, Kashkadarya, Samarkand, Surkhandarya, and Tashkent regions, as well as in the city of Tashkent, and by October 1, 2025, in the remaining regions of the republic, day care services for children with disabilities aged 3 to 18 years will be established on the basis of public-private partnerships.

In this case, children with disabilities are admitted to day care services on the basis of a social contract concluded between their parents and the "Inson" social service centers, as well as in accordance with the conclusion issued by the Psychological-Medical-Pedagogical Commission in the prescribed manner.

From March 1, 2025, the following procedure for supporting entrepreneurs engaged in day care activities is being introduced:

• For one day of using daycare services, each child aged 3 to 7 years is allocated a subsidy in the amount of 25 percent of the basic calculated value and each child aged 7 to 18 years - in the amount of 27 percent (in this case, the amount of the subsidy for regional centers, the cities of Tashkent and Nukus is determined by applying a multiplier coefficient of 1.1);

• for each child with a disability from families included in the register of poor families, an additional amount of 30 percent of the total amount of the above-mentioned subsidy is paid.

According to the decree, until July 1, 2027, entrepreneurs who have established day care services will be allocated preferential loans at the Central Bank's base rate for the purchase of furniture and equipment within the framework of a public-private partnership project.

In order to digitalize the processes of organizing the provision of social services and assistance, the following will be created:

• Until March 1, 2025, the information module "Management of Day Care Services" and its mobile application in the information system "Unified National Social Protection";

• By September 1, 2025, the "Children's Health" information system, contributing to the early detection and timely coverage of children with developmental disabilities with comprehensive social and medical care, prevention of disability in them, and ensuring successful socialization of children with disabilities.

Also, within three months, proposals for amendments and additions to the Tax Code will be submitted to the government, providing for:

• Exemption of business entities providing day care services on the basis of public-private partnership from paying all types of taxes (excluding social tax) until January 1, 2030;

• Inclusion in the category of non-taxable income of payments of parents for the use of day care services in the amount of up to 3 million soums per month.