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TCM1000379 | How to check if the customer is entitled to the childcare element

From HM Revenue & Customs · Tax Credits Manual

Step 1

The customer must be incurring and paying childcare costs to an approved or registered childcare provider. Check the customer is responsible for that child and the child has not reached the last day of the week in which 1 September falls after they reach

  • age 15
    or

  • age 16 who are

    • certified as severely sight impaired or blind by a consultant Ophthalmologist or were certified as severely sight impaired or blind by a consultant Ophthalmologist in the past 28 weeks

    • receiving Disability Living Allowance or Child Disability Payment (CDP) Scotland (also known as Disability Assistance for Children and Young People, Scotland) or Personal Independence Payment (PIP)
      Note: From 8/4/13 Personal Independence Payment (PIP) was introduced as a replacement for DLA for customers of working age (16-64 years of age). PIP is made of 2 elements consisting of daily living and mobility and 2 levels of rates which are standard or enhanced. Customers under 16 and over 65 years old will remain on DLA.
      Note: Child Disability Payment (CDP) Scotland (also known as Disability Assistance for Children and Young People, Scotland), replaces DLA for children and young persons living in Scotland. Eligibility for CDP is for children and young people aged from 3 months to 18 years. CDP mirrors the lower and higher rates of DLA.

  • if the claim is for a single customer, the customer must work at least 16 hours a week

  • if the claim is from a couple

    • both customers must work at least 16 hours a week
      or

    • one customer must work at least 16 hours a week and the other must be incapacitated, an in-patient in hospital, in prison or entitled to Carer’s Allowance
      Note: The Carer’s Allowance exception only applies from 6 April 2012. The customer may be entitled to Carer’s Allowance but not actually get any payments as they receive other benefits instead.
      Note: The customer will be considered incapacitated if they get (or it would be payable if it were not for that person being an in-patient in hospital) one of the following

  • Attendance Allowance

  • Disability Living Allowance/Personal Independence Payment (PIP)

  • Incapacity Benefit Long term

  • Incapacity Benefit Short Term Higher Rate

  • Industrial Injuries Disablement Benefit with a constant attendance allowance or mobility supplement

  • Severe Disablement Allowance

  • War Disablement Pension with a constant attendance allowance or mobility allowance increase

  • National Insurance credits awarded on the grounds of limited capability for work due to exhaustion of 12 months entitlement to contribution-based Employment and Support Allowance (ESA (C)). This criterion is only applicable from 30 April 2012

  • ESA (C) for at least 28 weeks
    or

  • if the customer is in receipt of ESA (C) but for less than 28 weeks, the 28 weeks can be made up by adding together any linking periods where the customer received a combination of the following in the previous 28 weeks

    • Statutory Sick Pay (SSP) (which meets the criteria for ESA (C))

    • Incapacity Benefit at the long term or short term higher rate

    • Severe Disablement Allowance

    • National Insurance credits awarded on the grounds of limited capability for work due to exhaustion of 12 months entitlement to ESA (C). This criterion is only applicable from 30 April 2012

    • ESA (C)
      Note: Linking periods of ESA (C) must be no more than 12 weeks apart and linking periods of SSP must be no more than 8 weeks apart.

  • Council Tax Benefit, Council Tax Reduction Scheme or Housing Benefit with disability premium or higher pensioner premium

  • a vehicle under the Invalid Vehicle Scheme

  • a similar benefit to a Disability Premium or Higher Pensioner Premium under Northern Ireland law.