The Childcare Payments (Eligibility) Regulations 2015

In this regulation, “polygamous marriage” means a marriage during which a party to it is married to more than one person and which took place under the laws of a country which permits polygamy.

For the purposes of the Act, a person is regarded as responsible for a child who normally lives with the person.

In this regulation—

• “adoption agency” has the meaning given (for England and Wales) in section 2 of the Adoption and Children Act 2002 F14, (for Scotland) in section 119 of the Adoption and Children (Scotland) Act 2007 F15, and (for Northern Ireland) in article 3 of the Adoption (Northern Ireland) Order 1987 F16;

• “looked after by a local authority” has the meaning given in section 22 of the Children Act 1989 F17, section 17(6) of the Children (Scotland) Act 1995 F18 or article 25 of the Children (Northern Ireland) Order 1995 F19 (with the modification that for the reference to a local authority there is substituted a reference to an authority within the meaning of article 2 of that Order);

• “placed for adoption” means placed for adoption in accordance with—

  1. a

     the Adoption Agencies Regulations 2005 F20;

  2. b

     the Adoption Agencies (Wales) Regulations 2005 F21;

  3. c

     the Adoption Agencies (Scotland) Regulations 2009 F22; or

  4. d

     the Adoption Agencies Regulations (Northern Ireland) 1989 F23.

A child is a qualifying child for the purposes of the Act until the last day of the week in which falls the 1st September following the child's eleventh birthday.

A disabled child is a qualifying child for the purposes of the Act until the last day of the week in which falls the 1st September following the child's sixteenth birthday.

If at any time any provisions of the Act are in force only in relation to children who have not reached a day earlier than the day referred to in paragraph (1) (“the relevant day”), paragraph (1) has effect for the purposes of the Act as if the reference in that paragraph to the relevant day were a reference to that earlier day.

If at any time any provisions of the Act are in force only in relation to disabled children who have not reached a day earlier than the day referred to in paragraph (2) (“the relevant day”), paragraph (2) has effect for the purposes of the Act as if the reference in that paragraph to the relevant day were a reference to that earlier day.

Regulation 4 applies for the purposes of this regulation.

In this regulation—

• “close relative” means—

  1. a

     a parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, step-parent, step-son, step-daughter, brother or sister; and

  2. b

     if any of the above has a partner, that partner;

• “continental shelf worker” means a person who is employed in a designated area or a prescribed area in connection with any activity mentioned in section 11(2) of the Petroleum Act 1998 F24;

• “designated area” means any area which may from time to time be designated by Order in Council under the Continental Shelf Act 1964 F25 as an area within which the rights of the United Kingdom with respect to the seabed and subsoil and their natural resources may be exercised;

• “mariner” means a person who is employed either as a master or member of the crew of any ship or vessel, or in any other capacity on board any ship or vessel where—

  1. a

     the employment is entered into in the United Kingdom with a view to its performance (in whole or in part) while the ship or vessel is on its voyage; and

  2. b

     the employment in that other capacity is for the purposes of that ship or vessel or its crew or any passengers or cargo or mails carried by the ship or vessel;

• “prescribed area” means any area over which Norway or any member State F110of the EEAF118... exercises sovereign rights for the purpose of exploring the seabed and subsoil and exploiting their natural resources, being an area outside the territorial seas of Norway or such member State, or any other area which is from time to time specified under section 10(8) of the Petroleum Act 1998;

• “qualified practitioner” means a person qualified to provide medical treatment, physiotherapy or a form of treatment which is similar to, or related to, either of those forms of treatment.

A person mentioned in paragraph (1)(b) is posted overseas if the person is performing overseas the duties of a Crown servant or member of Her Majesty's forces and was, immediately before their posting or the first of consecutive postings, ordinarily resident in the United Kingdom.

In this regulation—

• “Crown servant” means a person—

  1. i

     holding an office or employment under the Crown;

  2. ii

     whose duties of employment are of a public nature; and

  3. iii

     whose salary is paid out of public funds of the United Kingdom;

• “double taxation arrangements” means arrangements that have effect under section 2(1) of the Taxation (International and Other Provisions) Act 2010 F26 (giving effect to arrangements made in relation to other territories);

• “Her Majesty's forces” has the meaning in the Armed Forces Act 2006 F27;

• “person subject to immigration control” has the meaning in section 115(9) of the Immigration and Asylum Act 1999 F28.

In this regulation “section 67 leave” means leave to remain in the United Kingdom granted by the Secretary of State to a person who has been relocated to the United Kingdom pursuant to arrangements made by the Secretary of State under section 67 of the Immigration Act 2016.

The requirement to hold a NINo in F115paragraph (1) does not apply to a person’s partner who is resident and in paid work in F85a prescribed state.

A person's “expected income” is the income which the person has a reasonable expectation of receiving, calculated in accordance with regulation 10.

The period specified in this paragraph is, in relation to a declaration of eligibility, the tax year in which the date of the declaration falls.

The threshold specified in this paragraph is the product of the calculation—

In this regulation, “the relevant threshold” is the product of the calculation—

M × W

In paragraph (1), “earnings” has the meaning given by section 62 of ITEPA 2003 F32 (general definition of earnings).

In calculating a self-employed person's income, receipts and expenses of a capital nature are to be disregarded.

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A “start-up period” is the period of 12 months following the commencement by the self-employed person of any trade, profession or vocation.

A self-employed person cannot rely on a second or subsequent start-up period (in relation to the commencement by that person of a new trade, profession or vocation) unless F106at least 48 months have passed since the end of the previous start-up period.

In paragraph (3) “the previous start-up period” is the period during which the person did not have to meet the condition in regulation 9(1)(b) F78or (c).

For the purposes of the entitlement of a person, or of a person's partner, to receive top-up payments in respect of a child whose birth or adoption caused the period in paragraph (1)(b) to (m) to run, paragraph (2) applies only for the final F8831 days before the person returns to work.

Paragraph (2) applies to a person by virtue of paragraph (1)(h) only for such period as that person would have been paid additional statutory paternity pay had the conditions of entitlement in Part 2 or 3 of the Additional Statutory Paternity Pay (General) Regulations 2010 F54 or Part 2 or 3 of the Additional Statutory Paternity Pay (General) Regulations (Northern Ireland) 2010 F55 been satisfied.

This regulation applies to a self-employed person during any period for which paragraph (1) would have applied in that person's case but for the fact that the work performed in the week immediately before the period began, although done for payment or in expectation of payment, was not performed under a contract of service.

P's partner is not in qualifying paid work for the purposes of paragraph (1)(a) during any period when that partner is paid a benefit or an allowance, or is entitled to a credit, described in paragraph (1)(b).

This regulation applies to a self-employed person, or that person's partner, during any period for which paragraph (1) would have applied in that person's (or partner's) case but for the fact that the work performed in the week immediately before the period began, although done for payment or in expectation of payment, was not performed under a contract of service.

This regulation applies to a resident of F129a prescribed state who is in paid work in the United Kingdom, or such a person's partner, who under the law of that state is entitled to a benefit, allowance or credit which is substantially similar in character to a benefit, allowance or credit described in paragraph (1)(b).

For the purposes of this regulation and section 2 (qualifying childcare) “work” means paid work.

The condition in section 2(2)(b) is treated as being met in relation to a person to whom any of the cases in regulation 12(1)(a) to (m) or 13(1)(b) applies.

The condition in section 2(2)(b) is treated as being met by a person who is on sick leave or paid annual leave.

In this regulation—

• “annual leave” means, in relation to a self-employed person, reasonable amounts of time off from work for the same purposes as the purposes for which annual leave is taken; what are “reasonable amounts” is to be assessed having regard to the annual leave or sick leave to which an employee might reasonably expect to be entitled if doing similar work;

• “sick leave” means, in relation to a self-employed person, reasonable amounts of time off from work due to sickness.

A person is treated as meeting the condition of eligibility in section 10 (the income of the person and his or her partner must not exceed limit) if the person does not expect F134their adjusted net income to exceed £100,000 for the relevant tax year.

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A resident of F132a prescribed state who is in paid work in the United Kingdom is treated as meeting the condition of eligibility in section 10 if that person would not expect F84their hypothetical adjusted net income to exceed £100,000 for the relevant tax year.

In this regulation—

• F75“adjusted net income” has the meaning given in section 58(1) of the Income Tax Act 2007;

• F101...

• F108...

• “hypothetical adjusted net income” is the amount that would be that individual’s adjusted net income if that individual’s income tax liability were calculated on the basis that the individual—

  1. a

     was UK resident for the tax year concerned (and the year was not a split year);

  2. b

     was domiciled in the United Kingdom for that tax year;

  3. c

     in that tax year, did not fall to be regarded as resident in a country outside the United Kingdom for the purposes of double taxation arrangements having effect at the time;

  4. d

     for that tax year, had made a claim for any available relief under section 6 of the Taxation (International and Other Provisions) Act 2010 (as required by subsection (6) of that section).

• An individual’s adjusted hypothetical net income for a tax year is, to the extent that it is not sterling, to be calculated by reference to the average exchange rate for the year ending on 31 March in the tax year concerned;

• “the relevant tax year” has the meaning given in section 10(5).

Sections 12 and 13 (neither the person nor his or her partner may be in a relevant childcare scheme or receiving other childcare support) apply to a resident of F103a prescribed state who is in paid work in the United Kingdom, and to such a person's partner, with the modifications in paragraph (2).

In paragraph (1)(b)(iii) and (iv) and (1)(d) “child” means a qualifying child for the purposes of the Act.

In paragraph (1)(e), a person's “principal employment” is the employment in which the greater part of the person's working time is spent.