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’.