Regulation 14 Variation of relevant maximum: delay in payment of allowances

(1)

This regulation applies where—

(a)

a person has applied to open a childcare account but HMRC are unable to confirm eligibility solely because of a delay in the payment to the person, or to the person's partner, of—

(i)

carer's allowance under section 70 of the Social Security Contributions and Benefits Act 1992 M1 or section 70 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 M2; F1...

F2(ia)

carer support payment under the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023; or

(ii)

contributory employment and support allowance under section 1 of the Welfare Reform Act 2007 M3 or section 1 of the Welfare Reform Act (Northern Ireland) 2007 M4; or

(b)

in relation to a disabled child, a person has applied to open a childcare account but, solely because of a delay in the payment to the child of—

(i)

disability living allowance;

(ii)

personal independence payment; or

(iii)

armed forces independence payment,

HMRC is unable to grant the application, or is able to grant it but subject to a relevant maximum less than the relevant maximum which applies in respect of a disabled child.

(2)

Where this regulation applies, the relevant maximum for an entitlement period beginning after the delay is increased by an amount equal to the relevant maximum that would, but for the delay, have been available to an active childcare account held—

(a)

in a case within paragraph (1)(a), by that person; or

(b)

in a case within paragraph (1)(b), in respect of that child.

(3)

Where a person has received compensation under section 62—

(a)

no award of an increased relevant maximum may be made in respect of a delay in payment for which the compensation was paid; and

(b)

any award of increased relevant maximum that has been made in respect of such a delay in payment is cancelled.

(4)

In this regulation references to carer's allowance, F3carer support payment, contributory employment and support allowance, disability living allowance, personal independence payment and armed forces independence payment include references to allowances and payments made under the law of F4a prescribed state which are substantially similar in character to those allowances and payments.

Annotations

Textual amendments

F1: Word in reg. 14(1)(a)(i) omitted (16.11.2023) by virtue of The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Modifications) Order 2023 (S.I. 2023/1214), art. 1(2), reg. 12(2)(a)
F2: Reg. 14(1)(ia) inserted (16.11.2023) by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Modifications) Order 2023 (S.I. 2023/1214), art. 1(2), reg. 12(2)(b)
F3: Words in reg. 14(4) inserted (16.11.2023) by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Modifications) Order 2023 (S.I. 2023/1214), art. 1(2), reg. 12(2)(c)
F4: Words in reg. 14(4) substituted (22.7.2021) by The Childcare Payments (Miscellaneous Amendment) Regulations 2021 (S.I. 2021/781), regs. 1, 3(6)

Marginal citations

M1: 1992 c. 4. Section 70 was amended, and the name of the allowance changed from invalid care allowance to carer's allowance, by S.I. 2002/1457.
M2: 1992 c. 7.
M3: 2007 c. 5.
M4: 2007 c. 2.