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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: disabled child

TFC08250 | Responsible for a child: disabled child

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

Childcare Payments (Eligibility) Regulations 2015, regulation 5(2)

A disabled child is a qualifying child until the last day of the week in which 1 September falls following the child’s 16th birthday.

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

A disabled child is a child in respect of whom any of the following is being paid:

  • disability living allowance (disability assistance in Scotland)

  • personal independence payment

  • armed forces independence payment

  • an allowance or payment made under the law of a prescribed state which is substantially similar in character to an allowance or payment listed above

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

A child who is certified as severely sight impaired or blind by a consultant ophthalmologist is a disabled child.

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