The Childcare Payments (Appeals) Regulations 2016

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations provide for certain provisions contained in Chapter 2 of Part 1 of the Social Security Act 1998, Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 (“the 1998 Order”) and section 54 of the Taxes Management Act 1970 to apply in relation to childcare payments appeals, with some modifications.

Regulation 3 applies section 17 of the Social Security Act 1998 to childcare payments appeals in Great Britain. This provides for finality of a decision.

Regulation 4 applies article 13 of the 1998 Order to childcare payment appeals in Northern Ireland. This provides that an appeal tribunal shall not take any matters into account that were not before the tribunal at the time when the decision appealed against was made.

Regulation 5 applies article 17 of the 1998 Order to childcare payment appeals in Northern Ireland. This provides for finality of decisions made by an appeal tribunal.

Regulation 6 applies article 28 of the 1998 Order to childcare payment appeals in Northern Ireland. This provides for the correction of errors and the setting aside of decisions.

Regulation 7 applies section 54 of the Taxes Management Act 1970 to childcare payment appeals in Great Britain and Northern Ireland. This provides for the settling of appeals by agreement.

A full Impact Assessment of the effect that the childcare payments scheme will have on the costs of business and the voluntary sector was published on 10th June 2014 alongside the draft Childcare Payments Bill and was updated on 20th November 2014 and is available from the gov.uk website at https://www.gov.uk/government/publications/tax-free-childcare-impact-assessment. It remains an accurate summary of the impacts that apply to this instrument.