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Contents

Official guidance
Tax-Free Childcare Technical Manual

TFC05000 · Entitlement: contents

  • TFC05100 · Entitlement: entitlement to top-up payments
  • TFC05200 · Entitlement: conditions of eligibility
  • TFC06000 · Entitlement: residence rules: contents
  • TFC07000 · Entitlement: persons not treated as being in the UK
  • TFC07500 · Entitlement: temporarily absent partners
  • TFC07600 · Entitlement: prisoners
  • TFC07700 · Entitlement: polygamous marriages
  • TFC08000 · Entitlement: responsible for a child: contents
  • TFC08500 · Entitlement: qualifying paid work
  • TFC09000 · Entitlement: employed person: contents
  • TFC10000 · Entitlement: self-employed person: contents
  • TFC10500 · Entitlement: Statutory Maternity Pay, Maternity Allowance, Statutory Maternity Leave, Statutory Paternity and Adoption Leave, Statutory Sick Pay and Parental Bereavement Leave and Pay – treated as being in qualifying paid work
  • TFC10600 · Entitlement: non-UK residents absent from work due to sickness or parenting – treated as being in qualifying paid work
  • TFC10700 · Entitlement: absences from work due to caring, incapacity for work or limited capacity for work – treated as being in qualifying paid work
  • TFC10800 · Entitlement: non-UK residents absent from work due to caring, incapacity for work or limited capability for work
  • TFC11000 · Entitlement: adjusted net income
  • TFC12000 · Entitlement: other customers who cannot make a TFC declaration: contents
  1. Entitlement: contents
  2. Entitlement: conditions of eligibility

TFC05200 | Entitlement: conditions of eligibility

From HM Revenue & Customs · Tax-Free Childcare Technical Manual

Childcare Payments Act 2014, section 3

To be eligible for TFC, a person, on the date of their declaration of eligibility, must satisfy all the conditions set out below:

  • they must be at least 16 years old (section 6)

  • they must be in the UK, or treated as being in the UK (section 8)

  • they must be responsible for the child, whether they are the child’s biological or legal parent or not (see TFC8000) (section 7)

  • they, and any partner, must be in paid work, whether as an employee or as a self-employed person, and earn equal to or more than a minimum income from that work (section 9)

  • their (and any partner’s) adjusted net income, must not exceed the limit set out in regulations (section 10)

  • neither they, nor any partner, must be claiming Universal Credit (section 11)

  • neither they, nor any partner, must be on childcare vouchers or any other employer-supported childcare scheme provided for employees in circumstances in which conditions A to D in section 318A of ITEPA 2003 are met (section 12)

  • neither they, nor any partner, must be receiving other childcare support (section 13)

Childcare Payments Act 2014, section 3(1)

A person who satisfies all the conditions of eligibility is known as an ‘eligible person’.

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