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Childcare Payments Act 2014

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12The person and his or her partner must not be in a relevant childcare schemeU.K.

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(1)A person (“P”) meets the condition of eligibility in this section if, at the date of the declaration—

(a)P is not an eligible employee in relation to a relevant childcare scheme (see subsections (2) and (3)),

(b)in a case where the declaration is made for the purposes of opening a childcare account, P intends to give P's employer a childcare account notice (see subsection (4)) before the end of the period of 3 months beginning with the date of the declaration, or

(c)in a case where—

(i)the declaration is not made for the purposes of opening a childcare account, and

(ii)P is a new partner of the person making the declaration (see subsection (5)),

P intends to give P's employer a childcare account notice before the end of the entitlement period for which the declaration is made.

(2)“Relevant childcare scheme” means—

(a)a scheme under which qualifying childcare vouchers (within the meaning of section 270A of ITEPA 2003) are provided for employees, or

(b)a scheme under which care for a child is provided for employees in circumstances in which conditions A to D in section 318A of ITEPA 2003 are met.

(3)“Eligible employee”—

(a)in relation to a scheme within subsection (2)(a), has the meaning given by section 270AA of ITEPA 2003, and

(b)in relation to a scheme within subsection (2)(b), has the meaning given by section 318AZA of that Act.

(4)“Childcare account notice”, in relation to a person who is an eligible employee in relation to a relevant childcare scheme, means a written notice informing the employer that the employee wishes to leave the scheme in order to be able to open a childcare account or enable the employee's partner to do so.

(5)For the purposes of this section P is a person's new partner at the date of the declaration made by the person if P has not been the person's partner at any time when the person has previously made a valid declaration of eligibility.

(6)For provision enabling HMRC to recover top-up payments where P fails to give P's employer a childcare account notice as mentioned in subsection (1)(b) or (c), see section 39.

Modifications etc. (not altering text)

Commencement Information

I1S. 12 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2 (with regs. 5-7)

I2S. 12 in force at 16.5.2017 so far as not already in force in respect of those recruited to participate in the trial by S.I. 2017/578, reg. 4 (with regs. 5-7)

I3S. 12 in force at 14.7.2017 for specified purposes by S.I. 2017/750, reg. 2(1)(2)(c)

I4S. 12 in force at 24.11.2017 for specified purposes by S.I. 2017/1116, reg. 2

I5S. 12 in force at 15.1.2018 for specified purposes by S.I. 2018/27, reg. 2(1)(3)(4)

I6S. 12 in force at 14.2.2018 in so far as not already in force by S.I. 2018/27, reg. 2(2)(3)

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