TFC35700 | Qualifying payments: variation of maximum amount of qualifying payment and delay in payment of allowance

Childcare Payments Regulations 2015, regulation 14(1)

Where a person has applied to open a childcare account, but HMRC are unable to determine eligibility solely because of a delay in the payment to the person, or to the person’s partner, of any of the below allowances, HMRC is unable to grant the application:

• Carer’s Allowance under section 70 of the Social Security Contributions and Benefits Act 1992 or section 70 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992

• Contributory employment and support allowance under section 1 of the Welfare Reform Act 2007 or section 1 of the Welfare Reform Act (Northern Ireland) 2007

In the case of a disabled child, where a person has applied to open a childcare account but HMRC are unable to determine eligibility solely because of a delay in the payment to the child of disability living allowance (disability assistance in Scotland), personal independence payment, or armed forces independence payment, HMRC is able to grant the application subject to a relevant maximum amount of qualifying payment less than the relevant maximum amount of qualifying payment which applies in respect of a disabled child.

Childcare Payments Regulations 2015, regulation 14(2)

In the above scenarios, the relevant maximum amount of qualifying payment for an entitlement period beginning after the delay is increased by an amount equal to the relevant maximum amount of qualifying payment that would, but for the delay, have been available to the active childcare account.