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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: prisoners

TFC07600 | Entitlement: prisoners

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

Meaning of a prisoner

Childcare Payments (Eligibility) Regulations 2015, regulation 2

A prisoner is a person who is detained in custody pending trial or sentence upon conviction or under a sentence imposed by a court, or a person who is on temporary release in accordance with the provisions of the Prison Act 1952, the Prisons (Scotland) Act 1989 or the Prison Act (Northern Ireland) 1953.

Who is not a prisoner?

Childcare Payments (Eligibility) Regulations 2015, regulation 2

A person who is detained in hospital under the provisions of the Mental Health Act 1983, in Scotland under the provisions of the Mental Health (Care and Treatment) (Scotland) Act 2003 or the Criminal Procedure (Scotland) Act 1995 or, in Northern Ireland, under articles 12 to 17 of the Mental Health (Northern Ireland) Order 1986 is not a prisoner.

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