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Official guidance
Tax-Free Childcare Technical Manual

TFC12000 · Entitlement: other customers who cannot make a TFC declaration: contents

  • TFC12050 · Other customers who cannot make a TFC declaration: Universal Credit recipients
  • TFC12100 · Other customers who cannot make a TFC declaration: residents of prescribed states receiving a credit similar to Universal Credit
  • TFC12150 · Other customers who cannot make a TFC declaration: receiving other childcare support
  • TFC12200 · Other customers who cannot make a TFC declaration: meaning of other childcare support
  • TFC12250 · Other customers who cannot make a TFC declaration: residents of prescribed states receiving childcare support
  • TFC12300 · Other customers who cannot make a TFC declaration: stopping other childcare support
  • TFC12350 · Other customers who cannot make a TFC declaration: failure to give a childcare account notice
  1. Entitlement: other customers who cannot make a TFC declaration: contents
  2. Other customers who cannot make a TFC declaration: residents of prescribed states receiving childcare support

TFC12250 | Other customers who cannot make a TFC declaration: residents of prescribed states receiving childcare support

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

Childcare Payments (Eligibility) Regulations 2015, regulation 17

For a resident of a prescribed state who is in qualifying paid work in the UK this includes a scheme which, under the law of a prescribed state, provides support of a substantially similar character to a scheme under section 270A or 318A of the Income Tax (Earnings and Pensions) Act 2003 and national authority includes an authority of a prescribed state.

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