Conditions of eligibility
C1I1I212The person and his or her partner must not be in a relevant childcare scheme
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.