The Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020

Amendment of the Childcare Payments Regulations 2015

8.—(1) The Childcare Payments Regulations 2015(1) are amended as follows.

(2) In regulation 3 (qualifying childcare: registered or approved childcare)(2)—

(a) in paragraph (3)(f) for “section 12(5) of the Tax Credit Act 2002” substitute—

“either—

(i) section 12(5) of the Tax Credit Act 2002(3); or

(ii) section 60 of the Government of Wales Act 2006(4)”, and

(b) in paragraph (5)—

(i) at the end of sub-paragraph (c) but before the full stop insert “; or”, and

(ii) after sub-paragraph (c) insert—

“(d) by a childcare provider approved by a Health and Social Care Trust in Northern Ireland for the purposes of providing approved home childcare.”.

(3) In regulation 17 (compensatory payments)—

(a) in paragraph (1) after “(3)” for “and (3A)(5)” substitute “, (3A) and (3B)”,

(b) in paragraph (3A) after “failure” insert “or a design flaw”,

(c) after paragraph (3A) insert—

“(3B) The circumstances specified in this paragraph are that a person’s childcare account for a child (“C”) is made subject to an account restriction order where—

(a) another person (B) wants to apply for, or make a declaration of eligibility for, 30 hours free childcare in respect of C under section 1 of the Childcare Act 2016(6); and

(b) B does not want to hold a childcare account for C in circumstances where holding that childcare account would prevent B from receiving tax credits in respect of C.”, and

(d) in paragraph (4)(a) after “(3)” for “or (3A)” substitute “, (3A) or (3B)”.

(4) In regulation 18 (account restriction orders)(7)—

(a) in paragraph (1)(a) after “(3)” insert “, (3A)”, and

(b) after paragraph (3) insert—

“(3A) The condition specified in this paragraph is that—

(a) a person (P) wants to apply for, or to make a declaration for, 30 hours free childcare in respect of a child (“C”) under section 1 of the Childcare Act 2016; and

(b) P is prevented from receiving 30 hours free childcare because another person holds an active childcare account in respect of C.”.

(1)

S.I. 2015/522, relevant amending instruments are S.I. 2016/796, 2017/1096, 2018/365 and 2019/364.

(2)

Regulation 3 has been amended by regulation 5 of S.I. 2018/365 and regulation 12 of S.I. 2019/364.

(3)

2002 c. 21.

(4)

2006 c. 32.

(5)

Paragraph (3A) of regulation 17 was inserted by regulation 7 of S.I. 2016/796 and subsequently substituted by regulation 4 of S.I. 2017/1096.

(6)

2016 c. 5.

(7)

Regulation 18 has been amended by regulation 8 of S.I. 2016/796.