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Contents

Official guidance
Tax-Free Childcare Technical Manual

TFC08000 · Entitlement: responsible for a child: contents

  • TFC08050 · Responsible for a child: circumstances in which a person is to be treated as responsible for a child who normally lives with them
  • TFC08100 · Responsible for a child: circumstances in which a person is not treated as responsible for a child – absent from household
  • TFC08150 · Responsible for a child: what is local authority care
  • TFC08200 · Responsible for a child: meaning of a qualifying child
  • TFC08250 · Responsible for a child: disabled child
  • TFC08300 · Responsible for a child: meaning of parental responsibility
  1. Entitlement: responsible for a child: contents
  2. Responsible for a child: circumstances in which a person is to be treated as responsible for a child who normally lives with them

TFC08050 | Responsible for a child: circumstances in which a person is to be treated as responsible for a child who normally lives with them

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

Childcare Payments Act 2014, section 7

Childcare Payments (Eligibility) Regulations 2015, regulation 4(1)

For a person to be treated as being responsible for a child in respect of whom the person holds, or wishes to open, a childcare account, that child must be normally living with them at the date of their declaration of eligibility. The ‘normally living with’ test is not defined in the regulations; therefore, it should be given its ordinary every day meaning of regularly, usually, typically lives with them which allows for temporary or occasional absences.

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