Regulation 13 Regulation 19

In regulation 19 (treatment of childcare charges)—

(a)

in paragraph (1)—

(i)

for “has incurred” substituted “incurs”;

(ii)

for sub-paragraph (c), substitute—

“(c)

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

(i)

is incapacitated;

(ii)

is an in-patient in hospital; or

(iii)

is in prison (whether serving a custodial sentence or remanded in custody awaiting trial or sentence).”;

(b)

after paragraph (1), insert—

“(1A)

For the purposes of paragraph (1) and subject to paragraph (1C), a person to whom paragraph (1B) applies is treated as engaged in remunerative work for a period not exceeding 28 weeks during which that person—

(a)

is paid statutory sick pay;

(b)

is paid short-term incapacity benefit at the lower rate under sections 30A to 30E of the 1992 Act;

(c)

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 (General) Regulations 1987; or

(d)

is credited with earnings on the grounds of incapacity for work under regulation 8B of the Social Security (Credits) Regulations 1975.

(1B)

This paragraph applies to a person who was in remunerative work immediately before—

(a)

the first day of the period in respect of which they were first paid statutory sick pay, short-term incapacity benefit or income support on the grounds of incapacity for work; or

(b)

the first day of the period in respect of which earnings are credited, as the case may be.

(1C)

In case to which paragraph 1A(c) or (d) applies, the period of 28 weeks begins on the day on which the person is first paid income support or on the first day of the period in respect of which earnings are credited, as the case may be.”;

(c)

in paragraph (6)—

(i)

at the end of sub-paragraph (a), omit “or”; and

(ii)

after sub-paragraph (b), add—

“; or

(c)

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

(d)

in paragraph (7)—

(i)

omit sub-paragraphs (a), (c) and (d);

(ii)

at the end add—

“(f)

by persons registered under Part XA of the Children Act 1989;

(g)

in schools or establishments which are exempted from registration under Part XA of the Children Act 1989 by virtue of paragraph 1 or 2 of Schedule 9A to that Act; or

(h)

by a person prescribed in regulations made pursuant to section 12(4) of the Tax Credits Act 2002.”;

(e)

in paragraph (9), in sub-paragraph (b) for “incurred” substitute “is incurring”, and omit “in that week”;

(f)

in paragraph (9A)—

(i)

in sub-paragraph (b), before “tax credit” insert “child care element of working”; and

(ii)

in sub-paragraph (c), before “tax credit” in the first place in which it occurs, insert “child care element of working”;

(g)

in paragraph (9B), omit sub-paragraph (b).