14.—(1) Subject to the following sub-paragraphs, where the student has not made an election under paragraph 4 of Schedule 8, the dependants requirement of the student shall, in respect of each year, be increased 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) under the age of 17 immediately before the beginning of the academic year.
(2) For the purpose of this paragraph and notwithstanding the provisions of paragraph 12(3), a child shall be treated as a dependent child of a student even if the child’s income exceeds by £950 or more the relevant sum specified in paragraph 13(4)(a) or (b).
(3) The dependants requirement for each week for which a student shall be eligible under paragraph (i) is:
(a)where the academic year begins in the autumn, 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;
(b)where the academic year begins in the winter, spring or summer, for each week of each term of the academic year and the Christmas and Easter vacations 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
(c)for any other week of the academic year to which sub-paragraphs (a) or (b) do not apply including a week of the summer vacation, except each week falling within 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.
(4) With reference to the calculation set out in paragraph 13, where the amount (Y–Z) exceeds X, the amount payable under sub-paragraph (3) shall be reduced by the amount of that excess.
(5) Where the income of a dependent child of the student exceeds by £975 or more the sum specified in paragraph 13(4)(a) or (b), the amount payable under sub-paragraph (3) shall be reduced by the amount of his income less £975.
(6) If the student’s spouse holds a statutory award and in calculating payments under it account is taken on the spouse’s dependants requirement, the amount calculated under sub-paragraph (3) shall be reduced by one half.
(7) Where a student has in any academic year attended his course –
(a)in the case of a course provided at the University of Oxford or Cambridge, for a period of 25 weeks 3 days; or
(b)in the case of any other 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 sub-paragraph (3)(a) has expired, the relevant amounts referred to in sub-paragraph (3)(a) shall apply for each such week or part week of such attendance.
(8) In this paragraph “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 acts as a child minder or provides daycare 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)
S.I. 1995/755 (N.I. 2)