Give PhD students full government funded childcare hours

Background

Allow doctoral research to also receive the 30 funded hours for childcare regardless of taxable income.

Additional details

Post-graduate research students fall between the gaps for pre-school age funded hours for nursery places. With nursery fees at an all time high, even with the funded hours, it leaves many PhD students with young children unable to afford to continue their studies. Currently, the funded hours are tied to "working hours" (I.e. taxable hours). A majority of PhD stipends are untaxed, and therefore ineligible. Countless brilliant minds have therefore had to leave research in order to "afford" childcare.

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