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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: what is local authority care

TFC08150 | Responsible for a child: what is local authority care

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

Childcare Payments (Eligibility) Regulations 2015, regulation 4(3)

For the purposes of TFC, a child is not in local authority care if either of the following apply during any period which:

  • is a planned short-term break or is one of a series of such breaks to provide respite for the person with whom the child normally lives

  • when the child is placed with, or continues to live with, the child’s parent or a person who has parental responsibility for the child

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