Grants for dependants — childcare costs
16.—(1) Subject to the following paragraphs an eligible student who satisfies the requirements set out in regulation 19(1) and who has not elected to be ineligible for grant under this regulation in accordance with regulation 15(6) shall in respect of each academic year be eligible for a grant in respect of childcare costs for each dependent child where the childcare is provided by an approved or registered childcare provider, if—
(a)the child is under the age of 15 immediately before the beginning of the academic year; or
(b)the child has registered special educational needs within the meaning of the Education (Northern Ireland) Order 1996(1) and is under the age of 17 immediately before the beginning of the academic year.
(2) The amount of grant for each week for which a student shall be eligible under paragraph (1) is:
(a)for the period of 40 weeks beginning on the first day of the first term of the academic year:
(i)for one dependent child, 85 per cent. of the costs of the childcare, subject to a maximum amount of £114·75 per week; or
(ii)for two or more dependent children, 85 per cent. of the costs of the childcare, subject to a maximum amount of £170 per week; and
(b)for any other period of the academic year, except the period between the end of the course and the end of the academic year in which the course ends:
(i)for one dependent child, 70 per cent. of the costs of the childcare, subject to a maximum amount of £94·50 per week; or
(ii)for two or more dependent children, 70 per cent. of the costs of the childcare, subject to a maximum amount of £140 per week.
(3) Where the amount to be deducted from grant in accordance with regulation 15(2) exceeds the amount of grant calculated under regulation 15(1), the amount of grant payable under paragraph (2) shall be reduced by the amount of that excess.
(4) Where no grant is payable under regulation 15 in respect of a dependent child because his net income exceeds the maximum amount applicable to him under paragraph (1) of that regulation, the amount of grant payable under paragraph (2) shall be reduced by the amount of his net income less £950.
(5) If an eligible student’s spouse is also an eligible student or holds a statutory award and if in calculating the amount of support for which the spouse is eligible or payment to which he is entitled under the award account is taken of his dependants, the amount of grant calculated under paragraph (2) shall be reduced by one half.
(6) Where an eligible student has in an academic year attended his course for a period of 30 weeks 3 days and he attends for a further period and the period of 40 weeks referred to in paragraph (2)(a) has expired, the relevant amounts referred to in paragraph (2)(a) shall apply for each week or part week of such attendance.
(7) In this regulation—
“approved childcare provider” means a childcare provider within the meaning of the Tax Credit (New Category of Childcare Provider) Regulations 1999(2), who has been approved in accordance with those regulations;
“registered childcare provider” means a person who provides childcare and is registered within the meaning of Articles 118, 119 and 120 of the Children (Northern Ireland) Order 1995(3), (registration of child minders and persons providing day care for young children).
S.I. 1996/274 (N.I. 1)
S.I. 1999/3110, made in exercise of the powers conferred by sections 15(1) and 15(4) of the Tax Credits Act 1999 (c. 10)