Regulation 7 Amendments to the Family Credit Regulations

Regulation 46^f1 is amended as follows.

In paragraph (1) after sub-paragraph (aa) the following sub-paragraph shall be inserted–

“(ab)

in a case to which regulation 46A applies, a credit (“childcare tax credit”) calculated in accordance with the formula–

$$\mathrm{70\%}\times \mathrm{C}$$

where

• C is the amount of any relevant childcare charges as mentioned and calculated on a weekly basis in regulation 46A, subject to a maximum in respect of the claimant’s family of whichever of the amounts specified in paragraph (1A) applies in the claimant’s case;”.

After paragraph (1) there shall be inserted–

“(1A)

The maximum amount to which paragraph (1)(ab) refers shall be–

(a)

where the claimant’s family includes only one child in respect of whom relevant childcare charges are paid, £100.00 per week;

(b)

where the claimant’s family includes more than one child in respect of whom relevant childcare charges are paid, £150.00 per week.”