TFC35200 | Qualifying payments: maximum amount of qualifying payments

Childcare Payments Act 2014, section 19(4) and (5)

The maximum value of qualifying payments which can be made into a childcare account in an entitlement period is £2,000 or £4,000 for a disabled child. Any money paid into a childcare account beyond these limits will not attract a top-up payment.

In certain circumstances, HMRC may determine the maximum qualifying payments. For example, HMRC can adjust the maximum qualifying payment proportionately for entitlement periods that are not the standard 3 months.

The maximum amount of qualifying payments that can be paid into a childcare account in a year is £8,000 for each child up to the age of 11 and £16,000 for each disabled child up to the age of 17. Parents can add additional payments into the account, but they do not qualify for top up.