The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020

Amendment of the Childcare Payments (Eligibility) Regulations 2015

4.—(1) The Childcare Payments (Eligibility) Regulations 2015(1) are amended as follows.

(2) In regulation 2 (interpretation), at the appropriate place insert—

““coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2);

“coronavirus support scheme” means—

(a)

any scheme in relation to which HMRC have functions by virtue of a direction made under section 76 of the Coronavirus Act 2020 (HMRC functions)(2);

(b)

the scheme known as the Small Business Grant Fund established in response to coronavirus;

(c)

any scheme established in the tax year 2020-21 in response to coronavirus to support the fishing industry;

(d)

the scheme known as the Retail, Hospitality and Leisure Grant Fund established in response to coronavirus;

(e)

the scheme known as the Newly Self-Employed Hardship Fund established by the Scottish Ministers in the tax year 2020-2021 in response to coronavirus; and

(f)

any other support scheme established in the tax year 2020-21 or 2021-2022 in response to coronavirus; and

“Scottish Ministers” has the meaning given by section 44(2) of the Scotland Act 1998(3);”.

(3) In regulation 9 (the requirement to be in qualifying paid work) in paragraph (1) at the end of sub-paragraph (b)(ii), insert—

• “; or,

(c) the person is in paid work as either an employed or self-employed person, the person’s expected income does not meet the requirements of sub-paragraph (a) or (b) due to coronavirus, and the person—

(i) is receiving payments under a coronavirus support scheme; or

(ii) has made a claim for and is reasonably anticipating receiving payments under a coronavirus support scheme; or

(iii) is intending to make a claim under a coronavirus support scheme, with the reasonable expectation of the claim being agreed; or

(iv) where the person is employed, their employer is claiming a grant under a coronavirus support scheme to cover a proportion of the person’s normal earnings”.

(4) In regulation 15 (income not to exceed a certain level), omit the words ““coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2);”.

(1)

S.I. 2015/448, relevant amending instruments are S.I. 2016/793, 2016/1021, 2017/1101, 2020/297 and 2020/354.

(2)

2020 c. 7.

(3)

1998 c. 46. Section 44 has been amended by section 12 of the Scotland Act 2012 (c. 11).