# The Childcare Payments Regulations 2015, Regulation 5: Variation of entitlement periods

Extent: E+W+S+N.I.

(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; ...
(c) in order to align the entitlement periods of two account-holders ; or
(d) in order to align the entitlement period of an account holder (“A”) with the declaration period of A’s partner under regulation 25 of the Childcare (Free of Charge for Working Parents) (England) Regulations 2022.
(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 × A ÷ 91where—
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.

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Source: https://www.legislation.gov.uk/uksi/2015/522/regulation/5 (the official version)
Page: https://openlegislation.uk/childcare-payments-regulations-2015/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.