Regulation 33 The childcare costs condition
The childcare costs condition is met in respect of an assessment period if—
the claimant pays charges in that period for relevant childcare in respect of—
a child, or
a qualifying young person who has not reached the 1st September following their 16th birthday,
for whom the claimant is responsible; and
the charges are for childcare arrangements—
that are to enable the claimant to take up paid work or to continue in paid work, or
where the claimant is treated as being in paid work by virtue of regulation 32(2), that are to enable the claimant to maintain childcare arrangements that were in place when the claimant ceased paid work or began to receive those benefits.
The childcare costs condition is only met in respect of an assessment period if those charges are reported to the Secretary of State before the end of the assessment period following the assessment period in which they are paid.