# The Childcare Payments Regulations 2015, Regulation 19: Closure of a childcare account


(1) A childcare account must be closed if—
(a) two years have elapsed since the end of the last entitlement period for which there was a valid declaration of eligibility; or
(b) one year has elapsed since the end of the entitlement period during which the child ceased to be a qualifying child.
(2) At the time a childcare account is closed, whether under paragraph (1) or otherwise—
(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
(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/2015/522/regulation/19 (the official version)
Page: https://openlegislation.uk/childcare-payments-regulations-2015/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.