The Childcare and Inspection of Education, Children’s Services and Skills (Fees) (Amendments) Regulations 2023

Amendments to regulation 15

15.—(1) In regulation 15 (conditions relating to partner of parent)—

(a) for paragraph (2) substitute—

“(2) If a parent of a young child has a partner, the partner must be a person mentioned in paragraph (3) or (4).”.

(b) After paragraph (2) insert—

“(3) A person who—

(a) meets the qualifying paid work requirement in regulation 16 or 17,

(b) does not for the relevant tax year—

(i) expect their adjusted net income to exceed £100,000,

(ii) make a claim under section 809B of the Income Tax Act 2007(1) (claim for remittance basis to apply), or

(iii) expect section 809E of Income Tax Act 2007(2) to apply (application of remittance basis without claim: other cases), and

(c) if a foster parent of the young child, has confirmation from the responsible local authority that it is satisfied that engaging in any paid work other than as a foster parent is consistent with the child’s care plan.

(4) A person who is the partner of a parent mentioned in regulation 14(3) and who—

(a) has limited capability for work;

(b) has limited capability for work and work-related activity;

(c) is entitled to a specified benefit; or

(d) is a resident of an EEA State or Switzerland who is, under the law of the EEA State or Switzerland, entitled to a benefit of a kind that is substantially similar to a specified benefit.”.

(1)

2007 c. 3. Section 809B was inserted by section 25 and Schedule 7 to the Finance Act 2008 (c. 11).

(2)

As above, section 809E was inserted by section 25 and Schedule 7 to the Finance Act 2008 (c. 11).