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34.—(1) The childcare costs condition is met in respect of an assessment period if—
(a)the claimant has paid charges for relevant childcare that are attributable to that assessment period (see regulation 36) and those charges have been reported to the Department before the end of that assessment period,
(b)the charges are in respect of—
(i)a child, or
(ii)a qualifying young person who has not reached the 1st September following their 16th birthday,
for whom the claimant is responsible, and
(c)the charges are for childcare arrangements—
(i)that are to enable the claimant to take up paid work or to continue in paid work, or
(ii)where the claimant is treated as being in paid work by virtue of regulation 33(2), that are to enable the claimant to maintain childcare arrangements that were in place when the claimant ceased paid work or began to receive those benefits.
(2) The late reporting of charges for relevant childcare may be accepted in the same circumstances as late notification of a change of circumstances may be accepted under regulation 36 of the Universal Credit, Personal Independence Payment, Jobseeker’s Allowance and Employment and Support Allowance (Decisions and Appeals) Regulations 2016(1) and in such cases, subject to regulation 36 below, all or part of any such charges may be taken into account in any assessment period to which they relate.