The Childcare Payments (Eligibility) Regulations 2015

Income not to exceed a certain level U.K.

15.—(1) 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 [F1 their adjusted net income to exceed £100,000] for the relevant tax year.

F2 (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 (1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) A resident of [F4 a 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 [F5 their hypothetical adjusted net income to exceed £100,000] for the relevant tax year.

(3) A person is treated as not meeting the condition of eligibility in section 10 if—

(a) the person has made, or expects to make, a claim under section 809B of the Income Tax Act 2007 M1 (claim for remittance basis to apply) for the relevant tax year; or

(b) the person expects section 809E of that Act (application of remittance basis in certain cases without claim) to apply to the person for the relevant tax year.

(4) In this regulation—

[F6 “adjusted net income” has the meaning given in section 58(1) of the Income Tax Act 2007;

F7 ...

F8 ...

“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—

(a)

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

(b)

was domiciled in the United Kingdom for that tax year;

(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;

(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).

Textual Amendments

F1 Words in reg. 15(1) substituted (5.9.2016) by The Childcare Payments (Eligibility) (Amendment) Regulations 2016 (S.I. 2016/793), regs. 1, 5(a)

F2 Reg. 15(1A) omitted (1.12.2022) by virtue of The Childcare Payments (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/1148), regs. 1, 2(7)(a)

F3 Reg. 15(1B) omitted (1.12.2022) by virtue of The Childcare Payments (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/1148), regs. 1, 2(7)(a)

F4 Words in reg. 15(2) substituted (22.7.2021) by The Childcare Payments (Miscellaneous Amendment) Regulations 2021 (S.I. 2021/781), regs. 1, 2(9)

F5 Words in reg. 15(2) substituted (5.9.2016) by The Childcare Payments (Eligibility) (Amendment) Regulations 2016 (S.I. 2016/793), regs. 1, 5(b)

F6 Words in reg. 15(4) substituted (5.9.2016) by The Childcare Payments (Eligibility) (Amendment) Regulations 2016 (S.I. 2016/793), regs. 1, 5(c)

F7 Words in reg. 15 omitted (14.1.2021) by virtue of The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1515), regs. 1(2), 4(4)

F8 Words in reg. 15(4) omitted (1.12.2022) by virtue of The Childcare Payments (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/1148), regs. 1, 2(7)(b)

Marginal Citations

M1 2007 c. 3. Sections 809B and 809E were inserted by paragraph 1 of Schedule 7 to the Finance Act 2008 (c. 9) and amended by Schedule 27 to the Finance Act 2009 (c. 10) and Schedules 45 and 46 to the Finance Act 2013 (c. 29).