TFC35900 | Qualifying payments: variation of maximum amount of qualifying payment on the death of the account holder

Childcare Payments Regulations 2015, regulation 15

Regulation 15 applies where an account holder dies leaving funds in the childcare account. At the time of closing the account held by the deceased person, if a person has an active childcare account for the same child as the account held by the deceased person, the relevant maximum amount of qualifying payment for the person’s next entitlement period beginning after the closure of the deceased person’s account is increased by an amount equal to the amount paid to the deceased account holder’s personal representatives under regulation 19(2)(b) and (3) of the Childcare Payments Regulations 2015.