The Childcare (Free of Charge for Working Parents) (England) Regulations 2022 No. 1134

PART 3 E+W Determinations as to qualifying children of working parents

Conditions relating to parent and partner of parent E+W

Conditions relating to parent E+W

14.—(1) This regulation relates to section 1(2)(d) of the Act(1).

(2) A parent of a young child must be a parent mentioned in paragraph (3) or (4).

(3) A parent who—

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

(b) seeks the childcare, which is available free of charge by virtue of the Act, to enable the parent, or the parent’s partner (if any), to work,

(c) 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 (which relates to certain residents not domiciled in the United Kingdom), or

(iii) expect section 809E of Income Tax Act 2007 to apply (which relates to certain residents not domiciled in the United Kingdom), and

(d) if a foster parent of the young child, has confirmation from the responsible local authority that it is satisfied that engaging in paid work other than as a foster parent is consistent with the child’s care plan (see regulation 5).

(4) A parent who—

(a) has a partner (see regulation 10), and

(b) is any of the following—

(i) a person with limited capability for work;

(ii) a person with limited capability for work and work-related activity;

(iii) a person entitled to a specified benefit;

(iv) 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.

(5) In this regulation—

“limited capability for work” has the meaning given in the Universal Credit Regulations;

“limited capability for work and work-related activity” has the meaning given in the Universal Credit Regulations;

“specified benefit” means any of the following—

(a)

an award of universal credit under the Universal Credit Regulations that includes the carer element;

(b)

carer’s allowance under the Social Security Act;

(c)

carer’s assistance given in accordance with regulations made under section 28 of the Social Security (Scotland) Act 2018(2) except a young carer grant given under the Carer’s Assistance (Young Carer Grants) (Scotland) Regulations 2019(3);

(d)

credits for incapacity for work or limited capability for work under any of the following—

(i)

the Social Security (Credits) Regulations 1975(4);

(ii)

the Social Security (Credits) Regulations (Northern Ireland) 1975(5);

(e)

employment and support allowance under any of the following—

(i)

the Welfare Reform Act 2007(6);

(ii)

the Welfare Reform Act (Northern Ireland) 2007(7);

(f)

incapacity benefit under the Social Security Act;

(g)

long-term incapacity benefit under any of the following—

(i)

the Social Security (Incapacity Benefit) (Transitional) Regulations 1995(8);

(ii)

the Social Security (Incapacity Benefit) (Transitional) Regulations (Northern Ireland) 1995(9);

(h)

severe disablement allowance under the Social Security Act(10);

“Universal Credit Regulations” means any of the following—

(i)

the Universal Credit Regulations 2013(11);

(ii)

the Universal Credit Regulations (Northern Ireland) 2016(12).

Commencement Information

I1 Reg. 14 in force at 1.12.2022, see reg. 1(b)

Conditions relating to partner of parent E+W

15.—(1) This regulation relates to section 1(2)(d) of the Act(13).

(2) If a parent of a young child has a partner, the partner must be 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 (which relates to certain residents not domiciled in the United Kingdom), or

(iii) expect section 809E of Income Tax Act 2007 to apply (which relates to certain residents not domiciled in the United Kingdom),

(c) in the last year has not been, and does not expect in the next year to be, living away from the parent for more than six months, and

(d) 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 (see regulation 5).

Commencement Information

I2 Reg. 15 in force at 1.12.2022, see reg. 1(b)

Qualifying paid work requirement: employee E+W

16.—(1) A person who is an employee is in qualifying paid work if the person—

(a) holds a national insurance number (unless paragraph (2) applies), and

(b) meets the minimum income requirement in regulation 18 (unless paragraph (3) applies).

(2) Despite paragraph (1)(a), a person is not required to hold a national insurance number if the person is—

(a) a resident of an EEA State or Switzerland, and

(b) not an employee in the United Kingdom.

(3) Despite paragraph (1)(b), a person is not required to meet the minimum income requirement during any of the following—

(a) any period the person is on specified leave other than adoption leave of the kind mentioned in sub-paragraph (b);

(b) in the case of a person on adoption leave relating to a young child in respect of whom a declaration is being made, the period of 31 days ending before the day on which the person returns to work;

(c) in the case of a person in an EEA State or Switzerland, any period the person is, under the law of the EEA State or Switzerland, on leave of a kind substantially similar to specified leave.

(4) In this regulation—

“adoption leave” means, in relation to a person, any of the following—

(a)

a period the person is, under an employment rights enactment, absent from work during any of the following—

(i)

an adoption leave period (whether ordinary or additional);

(ii)

a shared parental leave period;

(b)

a period the person is receiving statutory adoption pay under the Social Security Act;

“employment rights enactment” means any of the following—

(a)

the Employment Rights Act 1996(14);

(b)

the Employment Rights (Northern Ireland) Order 1996(15);

“national insurance number” means a national insurance number allocated under any of the following—

(a)

the National Insurance Act 1965(16);

(b)

the National Insurance Act (Northern Ireland) 1966(17);

(c)

the Social Security Act 1975(18);

(d)

the Social Security (Northern Ireland) Act 1975(19);

“specified leave” means, in relation to a person, any of the following—

(a)

a period the person is, under an employment rights enactment, absent from work during any of the following—

(i)

an adoption leave period (whether ordinary or additional);

(ii)

a maternity leave period (whether ordinary or additional);

(iii)

a parental bereavement leave period;

(iv)

a shared parental leave period;

(v)

a statutory parental leave period;

(b)

a period the person is, under the Social Security Act, receiving any of the following—

(i)

state maternity allowance;

(ii)

statutory adoption pay;

(iii)

statutory maternity pay;

(iv)

statutory parental bereavement pay;

(v)

statutory paternity pay;

(vi)

statutory shared parental pay;

(vii)

statutory sick pay.

Commencement Information

I3 Reg. 16 in force at 1.12.2022, see reg. 1(b)

Qualifying paid work requirement: self-employed person E+W

17.—(1) A person who is a self-employed person is in qualifying paid work if the person—

(a) holds a national insurance number (unless paragraph (2) applies), and

(b) meets the minimum income requirement in regulation 18 (unless paragraph (3) applies).

(2) Despite paragraph (1)(a), a person is not required to hold a national insurance number if the person is—

(a) a resident of an EEA State or Switzerland, and

(b) not in self-employment in the United Kingdom.

(3) Despite paragraph (1)(b), a person is not required to meet the minimum income requirement during any of the following—

(a) any period the person would, if the person were an employee, not be required to meet the minimum income requirement (see regulation 16(3));

(b) if the person is in a start-up period, the period of 12 months beginning with the day on which the declaration relating to the person is made.

(4) In this regulation, “start-up period” means the period of 12 months—

(a) beginning with the day on which the person commences self-employment, but

(b) only if the person did not commence self-employment in any trade, profession or vocation in the period of five years ending before that day.

Commencement Information

I4 Reg. 17 in force at 1.12.2022, see reg. 1(b)

Minimum income requirement E+W

18.—(1) A person meets the minimum income requirement if the amount of income the person expects to earn from qualifying paid work in the relevant period is an amount of income equal to or greater than the product of—

(a) the minimum weekly income, and

(b) the number of weeks in the relevant period.

(2) The person may include the amount of income the person expects to earn as—

(a) an employee,

(b) a self-employed person, or

(c) an employee and a self-employed person.

(3) In this regulation—

“income” means—

(a)

in relation to an employee—

(i)

any earnings within the meaning given in section 62 of the Income Tax (Earnings and Pensions) Act 2003, and

(ii)

any amount treated as earnings under Chapters 7 to 10 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 (which relate to agency workers and workers’ services provided through intermediaries or managed service companies);

(b)

in relation to a self-employed person—

(i)

the amount of non-capital receipts the person expects to derive from a trade, profession or vocation less the amount of non-capital expenses the person expects to incur wholly and exclusively for the purposes of the trade, profession or vocation, or

(ii)

if the person carries on a trade, profession or vocation in a business partnership, the share expected to be allocated to the person of the partnership’s non-capital receipts less the share expected to be allocated to that person of the partnership’s non-capital expenses incurred wholly and exclusively for the purposes of the trade, profession or vocation;

“minimum weekly income” means, in relation to a person, the product of—

(a)

16, and

(b)

the hourly rate of the national minimum wage to which the person is entitled to be paid under the National Minimum Wage Act 1998(20);

“non-capital” means not of a capital nature;

“relevant period” means one of the following—

(a)

in the case of income as an employee, the period of three months beginning with the day on which the declaration relating to the employee is made;

(b)

in the case of income as a self-employed person, any of the following—

(i)

the period mentioned in paragraph (a);

(ii)

the relevant tax year;

(c)

in the case of income as an employee and a self-employed person, the period mentioned in paragraph (a).

Commencement Information

I5 Reg. 18 in force at 1.12.2022, see reg. 1(b)

(1)

Section 1(2)(d) of the Childcare Act 2016 defines a qualifying child of working parents as a young child in respect of whom any conditions relating to a parent of the child, which are specified in regulations made by the Secretary of State, are met.

(2)

2018 asp 9.

(3)

S.S.I. 2019/324, amended by S.S.I. 2020/99, 475, 2021/170, 320, 469, 2022/108 and 129.

(4)

S.I. 1975/556.

(5)

S.R. 1975 No. 113.

(6)

2007 c. 5.

(7)

2007 c. 2 (N.I.).

(8)

S.I. 1995/310, amended by S.I. 1995/559, 987, 1996/599, 3207, 1997/543, 1998/470, 2231, 1999/264, 3109, 2000/440, 590, 2001/207, 2002/491, 668, 2003/526, 2004/552, 2005/522, 2006/645, 2378, 2007/688, 2008/632, 2009/497, 1488, 2010/793, 2011/821, 2012/780, 2013/574, 2014/516, 2015/457, 2017/260, 2018/281, 2019/480, 2020/234, 2021/162 and 2022/292.

(9)

S.R. 1995/35, amended by S.R. 2006 No. 402, 2007 No. 153, 2010 No. 103 and 2022 No. 143.

(10)

Certain persons remain eligible for severe disablement allowance in Great Britain by virtue of S.I. 2000/2958 (C. 89) and in Northern Ireland by virtue of S.R. 2000 No. 332 (C. 14).

(11)

S.I. 2013/376.

(12)

S.R. 2016 No. 216.

(13)

Section 1(2)(d) of the Childcare Act 2016 defines a qualifying child of working parents as a young child in respect of whom any conditions relating to a partner of a parent of the child, which are specified in regulations made by the Secretary of State, are met.

(14)

1996 c. 18.

(15)

S.I. 1996/1919 (N.I. 16).

(16)

1965 c. 51.

(17)

1966 c. 6 (N.I.).

(18)

1975 c. 14.

(19)

1975 c. 15.

(20)

1998 c. 39.