Regulation 25 Treatment of child care chargesI1

is a lone parent and is engaged in remunerative work;

is a member of a couple both of whom are engaged in remunerative work; or

is a member of a couple where one member is engaged in remunerative work and the other—

is paid statutory sick pay;

is paid short-term incapacity benefit at the lower rate under sections 30A to 30E of the Act^f1;

is paid an employment and support allowance;

is paid income support on the grounds of incapacity for work under regulation 4ZA of, and paragraph 7 or 14 of Schedule 1B to, the Income Support Regulations^f2; or

is credited with earnings on the grounds of incapacity for work F2or limited capability for work under regulation 8B of the Social Security (Credits) Regulations (Northern Ireland) 1975^f3.

the first day of the period in respect of which he was first paid statutory sick pay, short-term incapacity benefit F3, an employment and support allowance or income support on the grounds of incapacity for work; or

the first day of the period in respect of which earnings are credited,

in the case of any child of the claimant’s family who is not disabled, in respect of the period beginning on that child’s date of birth and ending on the day preceding the first Monday in September following that child’s fifteenth birthday; or

in the case of any child of the claimant’s family who is disabled, in respect of the period beginning on that person’s date of birth and ending on the day preceding the first Monday in September following that person’s sixteenth birthday.

in respect of the child’s compulsory education;

by a claimant to a partner or by a partner to a claimant in respect of any child for whom either or any of them is responsible in accordance with regulation 18; or

in respect of child care provided by a relative of a child wholly or mainly in the child’s home.

out of school hours, by a school on school premises or by an education and library board or an HSS trust—

by a child care provider approved in accordance with the Tax Credit (New Category of Child Care Provider) Regulations 1999^f4; F4...

by a person prescribed in regulations made pursuant to section 12(4) of the Tax Credits Act.

by a foster parent under the Foster Placement (Children) Regulations (Northern Ireland) 1996 in relation to a child other than one whom the foster parent is fostering;

by a domiciliary care worker under the Domiciliary Care Agencies Regulations (Northern Ireland) 2007; or

by a person who is not a relative of the child wholly or mainly in the child’s home.

paragraphs (6) and (8)(a), “the first Monday in September” means the Monday which first occurs in the month of September in any year; and

paragraph (8)(a), “education and library board” means an education and library board established under Article 3 of the Education and Libraries (Northern Ireland) Order 1986^f5.

the claimant’s applicable amount includes a disability premium on account of the other member’s incapacity F7or the support component or F8the other member is a member of the work-related activity group on account of the other member having limited capability for work;

the claimant’s applicable amount would include a disability premium F9... on account of the other member’s incapacity but for that other member being treated as capable of work by virtue of a determination made in accordance with regulations made under section 167E of the Act^f6 (incapacity for work: disqualification, etc.);

the claimant’s applicable amount would include the support component or F11the other member would be a member of the work-related activity group on account of the other member having limited capability for work but for that other member being treated as not having limited capability for work by virtue of a determination made in accordance with the Employment and Support Allowance Regulations F12or the Employment and Support Allowance Regulations (Northern Ireland) 2016;

the claimant (within the meaning of regulation 2(1)) is, or is treated as, incapable of work and has been so incapable, or has been so treated as incapable, of work in accordance with the provisions of, and regulations made under, Part XIIA of the Act (incapacity for work) for a continuous period of not less than 196 days; and for this purpose any 2 or more separate periods separated by a break of not more than 56 days shall be treated as one continuous period;

the claimant (within the meaning of regulation 2(1)) has, or is treated as having, limited capability for work and has had, or been treated as having, limited capability for work in accordance with the Employment and Support Allowance Regulations F14or the Employment and Support Allowance Regulations (Northern Ireland) 2016 for a continuous period of not less than 196 days; and for this purpose any two or more separate periods separated by a break of not more than 84 days must be treated as one continuous period;

there is payable in respect of him one or more of the following F15payments, pensions or allowances—

a pension F24, allowance or payment to which head (ii), (iv), (v), (vi) or (viii) of sub-paragraph (d) refers was payable on account of his incapacity but has ceased to be payable in consequence of his becoming a patient, which in this regulation shall mean a person (other than a person who is serving a sentence of imprisonment or detention in a young offenders centre or a juvenile justice centre) who is regarded as receiving free in-patient treatment within the meaning of regulation 2(4) and (5) of the Social Security (Hospital In-Patients) Regulations (Northern Ireland) 2005^f10;

a pension age disability payment was payable on account of his incapacity but has ceased to be payable in accordance with regulation 20 (effect of admission to hospital on ongoing entitlement to pension age disability payment) of the Disability Assistance for Older People (Scotland) Regulations 2024;

a Scottish adult disability living allowance was payable on account of his incapacity but has ceased to be payable in accordance with regulation 23 (effect of admission to hospital on ongoing entitlement to Scottish adult disability living allowance) of the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025;

an adult disability payment was payable on account of the other member’s incapacity but has ceased to be payable in accordance with regulation 28 of the Disability Assistance for Working Age People (Scotland) Regulations 2022 (effect of admission to hospital on ongoing entitlement to adult disability payment);

sub-paragraph (d) or (e) would apply to him if the legislative provisions referred to in those sub-paragraphs were provisions under any corresponding enactment having effect in Great Britain; or

he has an invalid carriage or other vehicle provided to him by the Department of Health, Social Services and Public Safety^f11 under Article 30(1) of the Health and Personal Social Services Order or provided by the Secretary of State under section 5(2)(a) of, and Schedule 2 to, the National Health Service Act 1977^f12 or under section 46 of the National Health Service (Scotland) Act 1978^f13.

in respect of whom armed forces independence payment is payable;

in respect of whom disability living allowance is payable, or has ceased to be payable solely because he is a patient;

in respect of whom child disability payment is payable;

who is certified as severely sight impaired or blind by a consultant ophthalmologist; F32...

who ceased to be F33certified as severely sight impaired or blind within the period beginning 28 weeks before the first Monday in September following that person’s fifteenth birthday and ending on the day preceding the first Monday in September following that person’s sixteenth birthday; F34F35...

in respect of whom personal independence payment is payable, or has ceased to be payable solely by virtue of regulations made under Article 91(1) of the 2015 Order (hospital in-patients).

in respect of whom adult disability payment is payable, or has ceased to be payable solely by virtue of regulation 28 (effect of admission to hospital on ongoing entitlement to Adult Disability Payment) of the Disability Assistance for Working Age People (Scotland) Regulations 2022

paragraph (1) a person on maternity leave, paternity leave F37, shared parental leave F38, parental bereavement leave or adoption leave shall be treated as if he is engaged in remunerative work for the period specified in sub-paragraph (b) (“the relevant period”) provided that—

sub-paragraph (a) the relevant period shall begin on and include the day on which the person’s maternity leave, paternity leave F46, parental bereavement leave or adoption leave commences and shall end on—

whichever shall occur first.