Skip to content
Solved
SearchBrowse
Sign in

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: meaning of a qualifying child

TFC08200 | Responsible for a child: meaning of a qualifying child

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

Childcare Payments (Eligibility) Regulations 2015, regulation 5(1)

A child is a qualifying child until the last day of the week in which 1 September falls following their 11th birthday. A week is a period of 7 days starting with midnight between Saturday and Sunday.

Example:

Amy will be eleven years old on 24 August and 1 September is a Thursday. Amy will cease to be a qualifying child at midnight on Saturday 3 September.

PreviousNext
PrivacyTerms