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Official guidance
Tax-Free Childcare Technical Manual

TFC35000 · Qualifying payments: contents

  • TFC35100 · Qualifying payments: introduction
  • TFC35200 · Qualifying payments: maximum amount of qualifying payments
  • TFC35300 · Qualifying payments: calculating the top-up element and the maximum amount
  • TFC35400 · Qualifying payments: variation of maximum top-up when a child is no longer a qualifying child
  • TFC35500 · Qualifying payments: variation of maximum amount following termination of a tax credit award
  • TFC35600 · Qualifying payments: variation of maximum amount of qualifying payment and appealable decisions
  • TFC35700 · Qualifying payments: variation of maximum amount of qualifying payment and delay in payment of allowance
  • TFC35800 · Qualifying payments: variation of maximum amount of qualifying payment and residents of a prescribed state
  • TFC35900 · Qualifying payments: variation of maximum amount of qualifying payment on the death of the account holder
  • TFC36000 · Qualifying payments: variation of maximum of qualifying payment amount because of infrastructure failure
  1. Qualifying payments: contents
  2. Qualifying payments: variation of maximum amount of qualifying payment and appealable decisions

TFC35600 | Qualifying payments: variation of maximum amount of qualifying payment and appealable decisions

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

Childcare Payments Regulations 2015, regulation 13

Where an appealable decision under section 56(3)(a), (b), (c), (e) or (h) of the Act is either varied or cancelled on a review under section 57 of the Act or quashed, wholly or partly, under section 60 of the Act, the relevant maximum qualifying payment for an entitlement period beginning after the variation, cancellation or quashing of the appealable decision is increased by an amount equal to the relevant maximum qualifying payment that would (but for the decision) have been available to an active childcare account.

Where a person has received compensation under section 62 of the Act no award of an increased relevant maximum qualifying payment may be made in respect of a variation or quashing of a decision for which the compensation was paid and any award of an increased relevant maximum qualifying payment that has been made in respect of such a variation or quashing is cancelled.

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