Regulation 2 Amendments to the Childcare Payments (Eligibility) Regulations 2015
The Childcare Payments (Eligibility) Regulations 2015f1 are amended as follows.
In regulation 2 (interpretation)—
in the definition of “employed”—
for “means engaged” substitute—
“means—
- (a)
engaged”;
at the end insert—
“or
- (b)
an engagement in relation to which any of Chapters 7 to 10 of Part 2 of ITEPA 2003f4 applies (which relate to agency workers, workers under arrangements made by intermediaries and workers providing services through managed service companies);”.
In regulation 9 (the requirement to be in qualifying paid work) in paragraph (1)(c) for the “or” which appears after “as an employed person” substitute “and”.
In regulation 10 (calculation of expected income) at the end of paragraph (1)(b), for “.” substitute “;”, and insert—
“(c)an engagement in relation to which any of Chapters 7 to 10 of Part 2 of ITEPA 2003 applies (which relate to agency workers, workers under arrangements made by intermediaries and workers providing services through managed service companies).”.
In regulation 11 (self-employed persons: start-up periods) for paragraph (1)f5 substitute—
“(1)A self-employed person does not have to meet the condition in regulation 9(1)(b) or (c) in respect of—
(a)their first declaration of eligibility, if it is made within a start-up periodf6; and
(b)declarations of eligibility in each of the three entitlement periodsf7 immediately following that start-up period.”.
In regulation 13 (qualifying paid work: caring, incapacity for work or limited capability for work)—
at the end of paragraph (1)(b)(v) omit “or”f8; and
at the end of paragraph (1)(b)(vi) for “.” substitute “; or”, and then insert—
“(vii)carer’s assistance given in accordance with regulations made under section 28 of the Social Security (Scotland) Act 2018, except young carer grants given under the Carer’s Assistance (Young Carer Grants) (Scotland) Regulations 2019f9.”.
In regulation 15 (income not to exceed a certain level)—
omit paragraphs (1A) and (1B)f10; and
in paragraph (4) omit the definition of “critical worker”.
Annotations
Footnotes
- f1
-
S.I. 2015/448, amended by S.I. 2016/793, 2016/1021, 2017/1101, 2020/297, 2020/656, 2020/1515, 2021/781; there are other amending instruments but none is relevant.
- f2
-
The term “disability living allowance” was amended by S.I. 2020/297.
- f3
- f4
-
2003 c. 1. Section 71 of the Childcare Payments Act 2014 (“CPA”) defines ITEPA 2003 as meaning the Income Tax (Earnings and Pensions) Act 2003. Section 46A of ITEPA 2003 was inserted by section 16(5) of the Finance Act 2014 (c. 26). Chapter 9 was inserted by paragraph 4 of Part 1 of Schedule 3 to the Finance Act 2007 (c. 11). Chapter 10 was inserted by paragraph 9 of Part 2 of Schedule 1 to the Finance Act 2017 (c. 10).
- f5
-
Paragraph (1) was amended by S.I. 2016/1021.
- f6
-
The term “start-up period” is defined in regulation 11(2) of S.I. 2015/448.
- f7
-
The term “entitlement period” is defined in section 71(1) of CPA.
- f8
-
Paragraph (1)(b)(v) was substituted by S.I. 2017/1101.
- f9
- f10
-
Paragraphs (1A) and (1B) and the definition of “critical worker” were inserted by S.I. 2020/656.