PART 2 CONDITIONS OF ENTITLEMENT

Child care element

Entitlement to child care element of working tax credit13

1

The determination of the maximum rate must include a child care element where that person, or in the case of a joint claim at least one of those persons, is incurring relevant child care charges and—

a

is a person, not being a member of a F7... couple, engaged in F2qualifying remunerative work;

F1b

is a member or are members of a F7... couple where both are engaged in qualifying remunerative work F13for not less than 16 hours per week; or

c

is a member or are members of a F7... couple where one is engaged in qualifying remunerative work F13for not less than 16 hours per week and the other—

i

is incapacitated;

ii

is an in-patient in hospital; or

iii

is in prison (whether serving a custodial sentence or remanded in custody awaiting trial or sentence)F16...F17; or

F14iv

is entitled to carer’s allowance under section 70 of the Social Security Contributions and Benefits Act 1992.

2

For the purposes of paragraph (1) a person is not treated as incurring relevant child care charges where the average weekly charge calculated in accordance with regulation 15 is nil or where an agreement within regulation 15(4) has not yet commenced.

F63

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F34

For the purposes of paragraph (1)(c)(I) the other member of a couple is incapacitated in any of the circumstances specified in paragraphs (5) to (8).

5

The circumstances specified in this paragraph are where either council tax benefit or housing benefit is payable under Part 7 of the Contributions and Benefits Act to the other member or his partner and the applicable amount of the person entitled to the benefit includes—

a

a disability premium; or

b

a higher pensioner premium by virtue of the satisfaction of—

i

in the case of council tax benefit, F10paragraph 11(2)(b) of Schedule 1 to the Council Tax Benefit (General) Regulations 1992 M1F10paragraph 11(2)(b) of Schedule 1 to the Council Tax Benefit Regulations 2006;

ii

in the case of housing benefit, F11paragraph 10(2)(b) of Schedule 2 to the Housing Benefit (General) Regulations 1987 M2F1111(2)(b) of Schedule 3 to the Housing Benefit Regulations 2006,

on account of the other member’s incapacity or either F8regulation 13A(1)(c) of Council Tax Benefit (General) Regulations 1992F8regulation 18(1)(c) of the Council Tax Benefit Regulations 2006 (treatment of child care charges) M3 or, as the case may be, F9regulation 21A(1)(c) of the Housing Benefit (General) Regulations 1987F9regulation 28(1)(c) of the Housing Benefit Regulations 2006 (treatment of child care charges) M4 applies in that person’s case;

6

The circumstances specified in this paragraph are where there is payable F18or – in the case of a credit – an entitlement in respect of him one or more of the following F19...—

a

short-term incapacity benefit F4payable at the higher rate under section 30A of the Contributions and Benefits Act M5;

b

long term incapacity benefit under section 40 or 41 of the Contributions and Benefits Act M6;

c

attendance allowance under section 64 of that Act;

d

severe disablement allowance under section 68 of that Act;

e

disability living allowance under section 71 of that Act;

f

increase of disablement pension under section 104 of that Act;

g

a pension increase under a war pension scheme or an industrial injuries scheme which is analogous to an allowance or increase of disablement pension under sub-paragraph (b), (d) or (e) above.

F12h

contributory employment and support allowance F20or a limited capability for work credit, where entitlement to that allowance F21or credit or statutory sick pay F15or a benefit or allowance mentioned in sub-paragraph (a) or (b) or (d), has existed for a period of 28 weeks comprising one continuous period or two or more periods which are linked together provided that, if the person received statutory sick pay, the person satisfied the first and second contribution conditions set out in paragraphs 1 and 2 of Schedule 1 to the Welfare Reform Act.

F23i

personal independence payment.

F22j

armed forces independence payment.

7

The circumstances specified in this paragraph are where a pension or allowance to which sub-paragraph F5(c), (d), (e) or (f) of paragraph (6) refers, was payable on account of his incapacity but has ceased to be payable only in consequence of his becoming a patient.

8

The circumstances specified in this paragraph are where he has an invalid carriage or other vehicle provided to him under section 5(2)(a) of and Schedule 2 to the National Health Service Act 1977 M7, section 46 of the National Health Service (Scotland) Act 1978 M8; or Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972 M9.