# Childcare Payments Act 2014, Section 66: Tax treatment of top-up payments


A top-up payment made into a childcare account is not to be regarded as income of the account-holder for the purposes of the Income Tax Acts.

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Source: https://www.legislation.gov.uk/ukpga/2014/28/section/66 (the official version)
Page: https://openlegislation.uk/childcare-payments-act-2014/section-66
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.