has attained the age of three, and

is not looked after by a local authority (see regulation 9).

meets the qualifying paid work requirement in regulation 16 or 17,

seeks the childcare, which is available free of charge by virtue of the Act, to enable the parent, or the parent’s partner (if any), to work,

if a foster parent of the young child, has confirmation from the responsible local authority that it is satisfied that engaging in paid work other than as a foster parent is consistent with the child’s care plan (see regulation 5).

has a partner F12mentioned in regulation 15(3), and

meets the qualifying paid work requirement in regulation 16 or 17,

if a foster parent of the young child, has confirmation from the responsible local authority that it is satisfied that engaging in any paid work other than as a foster parent is consistent with the child’s care plan.

has limited capability for work;

has limited capability for work and work-related activity;

is entitled to a specified benefit; or

is a resident of an EEA State or Switzerland who is, under the law of the EEA State or Switzerland, entitled to a benefit of a kind that is substantially similar to a specified benefit.

holds a national insurance number (unless paragraph (2) applies), and

meets the minimum income requirement in regulation 18 (unless paragraph (3) applies).

a resident of an EEA State or Switzerland, and

not an employee in the United Kingdom.

in the case of a person on specified leave relating to a young child in respect of whom a declaration is being made, other than where sub-paragraph (a)(ii), (iii) or (iv) applies, the period of 31 days ending before the day on which the person returns to work;

in the case of a person in an EEA State or Switzerland, any period the person is, under the law of the EEA State or Switzerland, on leave of a kind substantially similar to specified leave.

holds a national insurance number (unless paragraph (2) applies), and

meets the minimum income requirement in regulation 18 (unless paragraph (3) applies).

a resident of an EEA State or Switzerland, and

not in self-employment in the United Kingdom.

any period the person would, if the person were an employee, not be required to meet the minimum income requirement (see regulation 16(3));

if the person is in a start-up period, the period of 12 months beginning with the day on which the declaration relating to the person is made.

beginning with the day on which the person commences self-employment, but

only if the person did not commence self-employment in any trade, profession or vocation in the period of five years ending before that day.

the minimum weekly income, and

the number of weeks in the relevant period.

an employee,

a self-employed person, or

an employee and a self-employed person.

the parent, or the partner of the parent, with whom the child normally lives, and

a person in the United Kingdom.

to the relevant authority,

in either of the periods mentioned in regulation 20, and

in the form and manner specified under regulation 21 (if any).

require a declaration to be made by electronic communications;

if a declaration relates to a self-employed person, require a declaration to be accompanied by confirmation, orally or in writing, that the self-employed person has complied with any notice given under section 8(1) of the Taxes Management Act 1970 (which relates to personal returns).

a person makes a declaration to the Commissioners in respect of a young child, and

the Commissioners have not declined to make a determination in respect of the declaration (see regulation 23).

make a determination as to whether the child is a qualifying child of working parents,

notify the person of the determination, and

two or more persons each make a declaration to the Commissioners in respect of the same young child, and

it appears to the Commissioners that two or more of those persons may meet the requirements in regulation 19(2) (which provides for who can make a declaration).

notify the person who made the declaration, and

make a determination as to whether the child is a qualifying child of working parents, and

notify the person of the determination.

the day on which the young child is determined to be a qualifying child of working parents, or

if the declaration was made in accordance with regulation 20(a) (which provides for anticipatory declarations), the day on which the young child meets the description in regulation 13.

by no more than one month for any other reason.

a person has made a declaration in respect of a young child (“Declaration A”),

Declaration A has effect (see regulation 25),

another person makes a declaration in respect of the same child (“Declaration B”), and

the child is, in relation to Declaration B, determined to be a qualifying child of working parents.

beginning with whichever of 1st January, 1st April or 1st September is the first date on or after the day on which a declaration in respect of the child has effect, and

immigration control;

social security.

the person discloses information in contravention of regulation 28 or 29,

that the disclosure was lawful, or

that the information had already and lawfully been made available to the public.

on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or

becomes aware of the false or misleading information or statement, and

takes reasonable steps to inform the Commissioners or the responsible local authority (as the case may be).

the Commissioners may, subject to paragraph (3), assess the penalty, and

if they do so, they must notify the person.

a right to apply to the Commissioners for a review of the penalty or its amount (see regulation 36), and

a right to appeal to the First-tier Tribunal against the determination, but only after the Commissioners have considered an application for a review (see regulation 40).

the period of one year beginning with the day on which the Commissioners first believed, or had reasonable grounds for believing, the person was liable to the penalty;

in the case of a penalty under regulation 31, the period of 20 years beginning with the day on which the person became liable to the penalty;

in the case of a penalty under regulation 32, the period of four years beginning with the day on which the person became liable to the penalty.

if the person applies for a review, unless the penalty is set aside, within 30 days of the day on which the person is notified of the outcome of the review (see regulation 38(5));

a decision to decline to make a determination as to whether a child is a qualifying child of working parents (see regulation 23);

a determination as to whether a child is a qualifying child of working parents (see regulation 22);

the assessment of a penalty (see regulation 34).

the decision,

the determination, or

the penalty or its amount.

be in the form and manner specified under paragraph (4) (if any), and

include the person’s reasons for the application.

the form of an application, and

the manner in which it is to be made (which may require electronic communications).

be made within seven months of the day on which the notification is made,

be in the form and manner specified under paragraph (6) (if any), and

include the applicant’s reasons why it is, or was, not practicable for the person to apply for the review within 30 days of the day on which the notification is made.

decline the application.

the form of the application, and

the manner in which the application is made.

must consider any information or evidence the applicant provides to the Commissioners within 14 days of the day on which the request is made, and

may disregard any information or evidence provided after that period.

notify the applicant of the result of the review.

a decision to decline to make a determination as to whether a child is a qualifying child of working parents,

a determination as to whether a child is a qualifying child of working parents, or

a penalty or its amount.

the decision (see regulation 40),

the determination (see regulation 41), or

the penalty or its amount (see regulation 42).

confirm the decision, or

set aside the decision.

confirm the determination, or

it must for that part substitute its own determination, and

uphold the imposition of the penalty,

set aside the penalty, or

substitute the amount of the penalty with an amount the Tribunal determines.

a person has a right of appeal to the First-tier Tribunal (see regulation 39),

the person starts proceedings in the Tribunal (by sending or delivering a notice of appeal to it), and

the Tribunal has not finally disposed of all issues in the proceedings.

upheld without variation,

as varied in a particular manner, or

as discharged or cancelled.

the fact that an agreement was made,

the terms agreed,

the date of the agreement, and

the appellant’s right under paragraph (4) to repudiate or resile from the agreement.

the Commissioners must send notice of the agreement to the First-tier Tribunal, and

the Tribunal must treat the notice as if it were a request for a consent order.

provided by a childcare provider, and

made available for 570 hours during no fewer than 38 weeks in each year.

during the period beginning with 1st April 2024 and ending with 31st August 2025, in respect of a young child who meets the condition in regulation 3(2), but who does not also meet the condition in regulation 3(3), of the Local Authority (Duty to Secure Early Years Provision Free of Charge) Regulations 2014 (prescribed description of a young child), and

from 1st September 2025, in respect of a young child who meets the condition in regulation 3(2) or (3) of the Local Authority (Duty to Secure Early Years Provision Free of Charge) Regulations 2014.

to provide the childcare to the child, and

a childcare provider the local authority has grounds to believe would not be able to satisfy a requirement the authority would impose if arrangements were made;

a childcare provider (other than a childminder registered with F28an early years childminder agency) that fails in its most recent inspection report (if any) to achieve Grade 3 (“requires improvement”) or better for the overall effectiveness of its childcare.

a requirement that views or theories contrary to established scientific or historical evidence and explanations are not promoted as evidence-based views or theories;

a requirement necessary for the effective administration of the arrangements.