Amendment of the Childcare (Early Years Provision Free of Charge) (Extended Entitlement) Regulations 2016

4.  In regulation 4 (specified conditions relating to a parent, and any partner of the parent, of the child) after paragraph (5) insert—

“(5A) The condition in paragraph (5) is treated as being met by a parent if—

(a) the parent is a critical worker;

(b) the relevant tax year is the tax year starting with 6th April 2020 and ending with 5th April 2021;

(c) the parent expects the parent’s adjusted net income to exceed £100,000 but not to exceed £150,000 in that tax year; and

(d) the parent expects all the parent’s income that exceeds £100,000 to be mainly attributable to earnings from work undertaken directly or indirectly as a result of the incidence or transmission of coronavirus.”.