Regulation 5 Variation of entitlement periods

United Kingdom

(1)

HMRC may vary the length of an entitlement period—

(a)

on the opening of a childcare account in relation to a person's first entitlement period;

(b)

on the opening of a childcare account for a person's second or subsequent child; F1...

(c)

in order to align the entitlement periods of two account-holders F2; or

(d)

in order to align the entitlement period of an account holder (“A”) with the declaration period of A’s partner under F3regulation 25 of the Childcare (Free of Charge for Working Parents) (England) Regulations 2022.

F4(1A)

The length of the variation referred to in paragraph (1) shall not exceed two months.

(2)

The relevant maximum for the entitlement period varied under paragraph (1) is determined by the formula—

X \times A \div 91

where—

X is, in the case of a disabled child, £4,000, or in the case of any other child, £2,000; and

A is the number of days in the varied entitlement period.

Annotations

Textual amendments

F1: Word in reg. 5(1)(b) omitted (7.12.2017) by virtue of The Childcare Payments (Amendment) Regulations 2017 (S.I. 2017/1096), regs. 1, 3(a)
F2: Reg. 5(1)(d) and word inserted (7.12.2017) by The Childcare Payments (Amendment) Regulations 2017 (S.I. 2017/1096), regs. 1, 3(a)
F3: Words in reg. 5(1)(d) substituted (1.12.2022) by The Childcare (Free of Charge for Working Parents) (England) Regulations 2022 (S.I. 2022/1134), reg. 1(b), Sch. para. 3(2)
F4: Reg. 5(1A) inserted (7.12.2017) by The Childcare Payments (Amendment) Regulations 2017 (S.I. 2017/1096), regs. 1, 3(b)