PART 2 CONDITIONS OF ENTITLEMENT

Child care element

Change of circumstances16

1

There is a relevant change in circumstances if—

F1a

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

b

F2during the period of an award, the weekly relevant child care charges, rounded up to the nearest whole pound—

i

exceed the average weekly charge calculated in accordance with regulation 15 by £10 a week or more;

ii

are less than the average weekly charge calculated in accordance with regulation 15 by £10 a week or more; or

iii

are nil.

If there is a relevant change in circumstances, the amount of the child care element of working tax credit shall be recalculated with effect from the specified date.

F32

For the purposes of paragraph (1), the weekly relevant child care charge—

a

where the child care charges are for a fixed weekly amount, is the aggregate of the weekly charge paid for child care for each child in respect of whom charges are incurred in each of the four consecutive weeks in which the change occurred; or

b

where the child care charges are for variable weekly amounts, is established by aggregating the anticipated weekly charge paid for child care for each child in respect of whom charges will be incurred for the following 52 weeks and dividing the total by 52.

3

If in any case the charges in respect of child care are paid monthly, the weekly relevant child care charge for the purposes of paragraph (1) is established—

a

where the charges are for a fixed monthly amount, by multiplying that amount by 12 and dividing the product by 52; or

b

where the charges are for variable monthly amounts, by aggregating the F4anticipated charges for the F5next 12 months and dividing the total by 52.

4

In a case where there is insufficient information for establishing the weekly relevant child care charge paid for child care in accordance with paragraphs (2) and (3), an officer of the Board shall estimate the charge—

a

in accordance with information provided by the person or persons incurring the charges; and

b

by any method which in the officer’s opinion is reasonable.

5

For the purpose of paragraph (1) the specified date is—

a

where the child care charges are increased, the later of—

i

the first day of the week in which the change occurred, and

ii

the first day of the week in which falls the day which is three months prior to the date notification of the change is given;

b

where the child care charges are decreased, the first day of the week following the four consecutive weeks in which the change occurred.