78.—(1) This regulation applies where the applicant or the applicant’s partner has, or the partners jointly have, an award of universal credit that includes in the calculation of the maximum universal credit award a childcare costs element.
(2) An applicant is incurring relevant childcare charges in respect of an assessment period where the applicant’s award or the applicant’s partner’s award or their joint award of universal credit includes a childcare costs element for an assessment period.
(3) An applicant’s weekly relevant childcare charges for the purpose of regulation 42(2)(c) is calculated as follows—
Step 1
Divide the amount of the childcare costs element in the applicant’s award of universal credit for the assessment period in which a reduction week falls by 85.
Step 2
Multiply the amount produced by step 1 by 100.
Step 3
Multiply the amount produced by step 2 by 12.
Step 4
Divide the amount produced by step 3 by 52 and round to the nearest penny.
(4) In this regulation “childcare costs element” has the meaning given to it in regulation 31 of the 2013 Regulations.