Variation of entitlement periodsU.K.
5.—(1) HMRC may vary the length of an entitlement period—
(a)on the opening of a childcare account in relation to a person's first entitlement period;
(b)on the opening of a childcare account for a person's second or subsequent child; F1...
(c)in order to align the entitlement periods of two account-holders [F2; or
(d)in order to align the entitlement period of an account holder (“A”) with the declaration period of A’s partner under [F3regulation 25 of the Childcare (Free of Charge for Working Parents) (England) Regulations 2022].]
[F4(1A) The length of the variation referred to in paragraph (1) shall not exceed two months.]
(2) The relevant maximum for the entitlement period varied under paragraph (1) is determined by the formula—
where—
X is, in the case of a disabled child, £4,000, or in the case of any other child, £2,000; and
A is the number of days in the varied entitlement period.
Textual Amendments
F1Word in reg. 5(1)(b) omitted (7.12.2017) by virtue of The Childcare Payments (Amendment) Regulations 2017 (S.I. 2017/1096), regs. 1, 3(a)
F2Reg. 5(1)(d) and word inserted (7.12.2017) by The Childcare Payments (Amendment) Regulations 2017 (S.I. 2017/1096), regs. 1, 3(a)
F3Words in reg. 5(1)(d) substituted (1.12.2022) by The Childcare (Free of Charge for Working Parents) (England) Regulations 2022 (S.I. 2022/1134), reg. 1(b), Sch. para. 3(2)
F4Reg. 5(1A) inserted (7.12.2017) by The Childcare Payments (Amendment) Regulations 2017 (S.I. 2017/1096), regs. 1, 3(b)