The Childcare Payments (Eligibility) Regulations 2015

Persons treated as being, or not being, in the United Kingdom

7.—(1) The following persons are treated for the purposes of the Act as being in the United Kingdom—

(a) a person who is ordinarily resident in the United Kingdom;

(b) a Crown servant or member of Her Majesty’s forces posted overseas;

(c) the partner of the person mentioned in sub-paragraph (b) when the partner is accompanying the person on that posting;

(d) a resident of another EEA state who is in paid work in the United Kingdom.

(2) A person mentioned in paragraph (1)(b) is posted overseas if the person is performing overseas the duties of a Crown servant or member of Her Majesty’s forces and was, immediately before their posting or the first of consecutive postings, ordinarily resident in the United Kingdom.

(3) The following persons are treated for the purposes of the Act as not being in the United Kingdom—

(a) a person in the United Kingdom who—

(i) is not ordinarily resident in the United Kingdom; and

(ii) is not in the United Kingdom in one or more of the circumstances specified in regulation 8;

(b) a person in the United Kingdom who—

(i) is resident in the United Kingdom but is taxed, by virtue of double taxation arrangements, as if they were not so resident; and

(ii) is not a resident of another EEA state who is in paid work in the United Kingdom;

(c) a person who is subject to immigration control.

(4) In this regulation—

“Crown servant” means a person—

(i)

holding an office or employment under the Crown;

(ii)

whose duties of employment are of a public nature; and

(iii)

whose salary is paid out of public funds of the United Kingdom;

“double taxation arrangements” means arrangements that have effect under section 2(1) of the Taxation (International and Other Provisions) Act 2010(1) (giving effect to arrangements made in relation to other territories);

“Her Majesty’s forces” has the meaning in the Armed Forces Act 2006(2);

“person subject to immigration control” has the meaning in section 115(9) of the Immigration and Asylum Act 1999(3).

(1)

2010 c. 8.

(2)

2006 c. 52.

(3)

1999 c. 33. There are amendments to section 115 but none is relevant to these Regulations.