{
  "url": "https://openlegislation.uk/childcare-payments-regulations-2015/regulation-19",
  "json_url": "https://openlegislation.uk/childcare-payments-regulations-2015/regulation-19.json",
  "legislation": "uksi/2015/522",
  "legislation_title": "The Childcare Payments Regulations 2015",
  "legislation_url": "https://openlegislation.uk/childcare-payments-regulations-2015",
  "path": "regulation/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Closure of a childcare account",
  "text": "(1) A childcare account must be closed if—\n(a) two years have elapsed since the end of the last entitlement period for which there was a valid declaration of eligibility; or\n(b) one year has elapsed since the end of the entitlement period during which the child ceased to be a qualifying child.\n(2) At the time a childcare account is closed, whether under paragraph (1) or otherwise—\n(a) the top-up element of the funds remaining in the account at that time, calculated in accordance with section 21 (calculating the top-up element of payments etc), must be paid to HMRC; and\n(b) the relevant percentage of the total funds in the account at that time, calculated in accordance with section 22 (withdrawals), must be returned to the account-holder.\n(3) Where an account-holder has died, the relevant percentage to be returned under paragraph (2)(b) must be paid to the account-holder's personal representatives.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/522/regulation/19",
    "retrieved_at": "2026-10-28T23:44:37.199436+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."
}