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Childcare Payments Act 2014

2014 c. 28 · Enacted 17 December 2014 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 14 February 2018.

An Act to make provision for and in connection with the making of payments to persons towards the costs of childcare; and to restrict the availability of an exemption from income tax in respect of the provision for an employee of childcare, or vouchers for obtaining childcare, under a scheme operated by or on behalf of the employer.

[17th December 2014]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Contents

  1. Introductory
  2. 1Entitlement to receive money towards costs of childcare
  3. 2Qualifying childcare
  4. Eligibility
  5. 3Eligible persons
  6. 4Declarations of eligibility
  7. 5Entitlement periods
  8. Conditions of eligibility
  9. 6The person must be 16 or over
  10. 7The person must be responsible for the child
  11. 8The person must be in the UK
  12. 9The person and his or her partner must be in qualifying paid work
  13. 10The income of the person and his or her partner must not exceed limit
  14. 11Neither the person nor his or her partner may be claiming universal credit
  15. 12The person and his or her partner must not be in a relevant childcare scheme
  16. 13Neither the person nor his or her partner may be receiving other childcare support
  17. Qualifying children
  18. 14Qualifying child
  19. Childcare accounts
  20. 15Childcare accounts
  21. 16Account providers
  22. 17Opening a childcare account
  23. 18Cases where there is more than one eligible person
  24. 19Payments into childcare accounts
  25. 20Payments that may be made from childcare accounts
  26. 21Calculating the top-up element of payments etc
  27. 22Withdrawals
  28. 23Refunds of payments made from childcare accounts
  29. 24Imposing restrictions on childcare accounts
  30. 25Closure of childcare accounts
  31. Information
  32. 26Power to obtain information or documents
  33. 27Information sharing between HMRC and others
  34. 28Wrongful disclosure of information received by others from HMRC
  35. 29Supply of information to HMRC by childminder agencies
  36. Special rules affecting tax credit and universal credit claimants
  37. 30Termination of tax credit awards
  38. 31Power to provide for automatic termination of universal credit
  39. 32Power to disqualify tax credit claimants from obtaining top-up payments
  40. 33Power to disqualify universal credit claimants from obtaining top-up payments
  41. 34Disqualification notices
  42. Recovery of top-up payments
  43. 35Recovery of top-up payments where tax credits award made on a review
  44. 36Recovery of top-up payments where tax credits award made on appeal
  45. 37Recovery of top-up payments where universal credit award made on revision
  46. 38Recovery of top-up payments where universal credit award made on appeal
  47. 39Recovery of top-up payments where person fails to give childcare account notice
  48. 40Recovery of top-up payments in other cases
  49. 41Assessment and enforcement of recoverable amounts
  50. Penalties
  51. 42Penalties for inaccurate declarations of eligibility
  52. 43Penalties for failure to comply with information notice
  53. 44Penalties for providing inaccurate information or documents
  54. 45Penalties for making prohibited payments
  55. 46Penalties for dishonestly obtaining top-up payments, etc
  56. 47Assessment and enforcement of penalties
  57. 48Double jeopardy
  58. Other enforcement powers
  59. 49Disqualification orders
  60. 50Power to exclude childcare from being qualifying childcare
  61. 51Power to charge interest
  62. 52Deduction of recoverable amounts from tax credit awards
  63. 53Recovery of debts from childcare accounts
  64. 54Set-off
  65. 55Order in which payments are taken to discharge debts
  66. Reviews and appeals
  67. 56Appealable decisions
  68. 57Review of decisions
  69. 58Extension of time limit for applications for review
  70. 59Exercise of right of appeal
  71. 60Powers of tribunal
  72. 61Cases where there is more than one eligible person
  73. Compensatory payments
  74. 62Compensatory payments
  75. Withdrawal of existing tax exemptions
  76. 63Restrictions on claiming tax exemption for childcare vouchers
  77. 64Restrictions on claiming tax exemption for employer-contracted childcare
  78. General
  79. 65Functions of Commissioners for Revenue and Customs
  80. 66Tax treatment of top-up payments
  81. 67Set-off against tax liabilities etc
  82. 68Northern Ireland
  83. Final provisions
  84. 69Regulations: general
  85. 70Regulations: Parliamentary control
  86. 71Interpretation
  87. 72Power to make consequential amendments
  88. 73Financial provisions
  89. 74Extent
  90. 75Commencement and short title