Childcare Payments Act 2014

1. Introduction

2. Background and Summary

3. How the Scheme Will Operate

4. Overview of the Structure of the Act

5. Territorial Extent and Application

6. Commentary on Sections

   1. Introductory

      1. Section 1: Entitlement to receive money towards costs of childcare

      2. Section 2: Qualifying childcare

   2. Eligibility

      1. Section 3: Eligible persons

      2. Section 4: Declarations of eligibility

      3. Section 5: Entitlement periods

   3. Conditions of Eligibility

      1. Section 6: The person must be 16 or over

      2. Section 7: The person must be responsible for the child

      3. Section 8: The person must be in the UK

      4. Section 9: The person and his or her partner must be in qualifying paid work

      5. Section 10: The income of the person and his or her partner must not exceed limit

      6. Section 11: Neither the person nor his or her partner may be claiming universal credit

      7. Section 12: The person and his or her partner must not be in a relevant childcare scheme

      8. Section 13: Neither the person nor his or her partner may be receiving other childcare support

   4. Qualifying Children

      1. Section 14: Qualifying child

   5. Childcare Accounts

      1. Section 15: Childcare accounts

      2. Section 16: Account providers

      3. Section 17: Opening a childcare account

      4. Section 18: Cases where there is more than one eligible person

      5. Section 19: Payments into childcare accounts

      6. Section 20: Payments that may be made from childcare accounts

      7. Section 21: Calculating the top-up element of payments made from childcare accounts

      8. Section 22: Withdrawals

      9. Section 23: Refunds of payments from childcare accounts

      10. Section 24: Imposing restrictions on childcare accounts

      11. Section 25: Closure of childcare accounts

   6. Information

      1. Section 26: Power to obtain information or documents

      2. Section 27: Information sharing between HMRC and others

      3. Section 28: Wrongful disclosure of information received by others from HMRC

      4. Section 29: Supply of information to HMRC by childminder agencies

   7. Special Rules Affecting Tax Credit and Universal Credit Claimants

      1. Section 30: Termination of tax credit awards

      2. Section 31: Power to provide for automatic termination of universal credit

      3. Section 32: Power to disqualify tax credit claimants from obtaining top-up payments

      4. Section 33: Power to disqualify universal credit claimants from obtaining top-up payments

      5. Section 34: Disqualification notices

   8. Recovery of Top-Up Payments

      1. Section 35: Recovery of top-up payments where tax credits award made on a review

      2. Section 36: Recovery of top-up payments where tax credit award made on appeal

      3. Section 37: Recovery of top-up payments where universal credit award made on revision

      4. Section 38: Recovery of top-up payments where universal credit award made on appeal

      5. Section 39: Recovery of top-up payments where person fails to give childcare account notice

      6. Section 40: Recovery of top-up payments in other cases

      7. Section 41: Assessment and enforcement of recoverable amounts

   9. Penalties

      1. Section 42: Penalties for inaccurate declarations of eligibility

      2. Section 43: Penalties for failure to comply with information notice

      3. Section 44: Penalties for providing inaccurate information or documents

      4. Section 45: Penalties for making prohibited payments

      5. Section 46: Penalties for dishonestly obtaining top-up payments, etc

      6. Section 47: Assessment and enforcement of penalties

      7. Section 48: Double jeopardy

   10. Other Enforcement Powers

       1. Section 49: Disqualification orders

       2. Section 50: Power to exclude childcare from being qualifying childcare

       3. Section 51: Power to charge interest

       4. Section 52: Deduction of recoverable amounts from tax credit awards

       5. Section 53: Recovery of debts from childcare accounts

       6. Section 54: Set-off

       7. Section 55: Order in which payments are taken to discharge debts

   11. Reviews and Appeals

       1. Section 56: Appealable decisions

       2. Section 57: Review of decisions

       3. Section 58: Extension of time limit for applications for review

       4. Section 59: Exercise of right of appeal

       5. Section 60: Powers of tribunal

       6. Section 61: Cases where there is more than one eligible person

   12. Compensatory Payments

       1. Section 62: Compensatory payments

   13. Withdrawal of Existing Tax Exemptions

       1. Section 63: Restrictions on claiming tax exemption for childcare vouchers and section 64: Restrictions on claiming tax exemption for employer-contracted childcare

   14. General

       1. Section 65: Functions of Commissioners for Revenue and Customs

       2. Section 66: Tax treatment of top-up payments

       3. Section 67: Set-off against tax liabilities etc

       4. Section 68: Northern Ireland

   15. Final Provisions

       1. Section 69: Regulations: general

       2. Section 70: Regulations: Parliamentary control

       3. Section 71: Interpretation

       4. Section 72: Power to make consequential amendments

       5. Section 73: Financial provisions

       6. Section 74: Extent

       7. Section 75: Commencement and short title

7. Commencement

8. Hansard References