{
  "url": "https://openlegislation.uk/childcare-payments-act-2014/section-12",
  "json_url": "https://openlegislation.uk/childcare-payments-act-2014/section-12.json",
  "legislation": "ukpga/2014/28",
  "legislation_title": "Childcare Payments Act 2014",
  "legislation_url": "https://openlegislation.uk/childcare-payments-act-2014",
  "path": "section/12",
  "kind": "section",
  "number": "12",
  "heading": "The person and his or her partner must not be in a relevant childcare scheme",
  "text": "(1) A person (“P”) meets the condition of eligibility in this section if, at the date of the declaration—\n(a) P is not an eligible employee in relation to a relevant childcare scheme (see subsections (2) and (3)),\n(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\n(c) in a case where—\n(i) the declaration is not made for the purposes of opening a childcare account, and\n(ii) P is a new partner of the person making the declaration (see subsection (5)),\nP intends to give P's employer a childcare account notice before the end of the entitlement period for which the declaration is made.\n(2) “Relevant childcare scheme” means—\n(a) a scheme under which qualifying childcare vouchers (within the meaning of section 270A of ITEPA 2003) are provided for employees, or\n(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.\n(3) “Eligible employee”—\n(a) in relation to a scheme within subsection (2)(a), has the meaning given by section 270AA of ITEPA 2003, and\n(b) in relation to a scheme within subsection (2)(b), has the meaning given by section 318AZA of that Act.\n(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.\n(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.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 12 applied (with modifications) (5.3.2015) by The Childcare Payments (Eligibility) Regulations 2015 (S.I. 2015/448), regs. 1, 17"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 12 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2 (with regs. 5-7)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 12 in force at 16.5.2017 so far as not already in force in respect of those recruited to participate in the trial by S.I. 2017/578, reg. 4 (with regs. 5-7)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "S. 12 in force at 14.7.2017 for specified purposes by S.I. 2017/750, reg. 2(1)(2)(c)"
    },
    {
      "type": "I",
      "label": "I4",
      "text": "S. 12 in force at 24.11.2017 for specified purposes by S.I. 2017/1116, reg. 2"
    },
    {
      "type": "I",
      "label": "I5",
      "text": "S. 12 in force at 15.1.2018 for specified purposes by S.I. 2018/27, reg. 2(1)(3)(4)"
    },
    {
      "type": "I",
      "label": "I6",
      "text": "S. 12 in force at 14.2.2018 in so far as not already in force by S.I. 2018/27, reg. 2(2)(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/28/section/12",
    "retrieved_at": "2026-10-29T09:07:18.833716+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}