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Contents

Official guidance
Tax Credits Manual

TCM0112000 · Eligibility - childcare element (WTC)

  • TCM0112020 · Childcare element of WTC (Introduction)
  • TCM0112040 · Childcare - calculating weekly charges (Info)
  • TCM0112060 · Childcare charges - changes (Info)
  • TCM0112080 · Childcare charges - payment (Info)
  • TCM0112100 · Childcare element (WTC) - entitlement (Info)
  • TCM0112120 · Childcare provided in child's home - England (Info)
  • TCM0112140 · Childcare provided in child's home - Wales (Info)
  • TCM0112160 · Incapacitated partners (Info)
  1. Eligibility - childcare element (WTC): contents
  2. Eligibility - childcare element (WTC): Childcare charges - payment (Info)

TCM0112080 | Eligibility - childcare element (WTC): Childcare charges - payment (Info)

From HM Revenue & Customs · Tax Credits Manual

Payment of the childcare element of Working Tax Credit (WTC) will be made to the main carer of the children.

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