TFC35100 | Qualifying payments: introduction

Childcare Payments Act 2014, section 19

Any payment made into a childcare account is a qualifying payment, other than a top-up payment or a repayment of the whole or part of any payment made from a childcare account. A withdrawal made by the account holder is not regarded as a payment made from a childcare account.

Childcare Payments Act 2014, section 19(2)

An account holder or any other person can make a qualifying payment into a childcare account during an entitlement period, provided that the account holder has made a valid declaration of eligibility for the entitlement period and the child is a qualifying child at the time of the payment.

Childcare Payments Act 2014, section 19(3)

Multiple qualifying payments may be made into a childcare account in an entitlement period. HMRC must make the associated top-up payment upon notification from the account provider of any qualifying payments.