The Childcare Payments Regulations, SI 2015/522, come into force on 1 June 2015. These regulations contain the detailed rules for operation of the new ‘tax-free childcare’ scheme introduced by the Childcare Payments Act 2014. A separate instrument, The Childcare Payments (Eligibility) Regulations, SI 2015/448, came into force on 5 March 2015 and contain detailed rules concerning eligibility for the scheme. (Amendments to earlier drafts published for consultation include: extension of the window during which a person could apply for a childcare account in anticipation of starting work from 7 to 14 days; and revision of the rules to determine the minimum earnings threshold for self-employed individuals.)
Childcare Payments Act 2014 (Amendment) Regulations, SI 2015/537, also come into force on 1 June 2015. These amending regulations double the maximum payment eligible for top-up payments under the ‘tax-free childcare’ scheme in respect of disabled children to £4,000 for a standard three-month entitlement period.
The Childcare Payments Regulations, SI 2015/522, come into force on 1 June 2015. These regulations contain the detailed rules for operation of the new ‘tax-free childcare’ scheme introduced by the Childcare Payments Act 2014. A separate instrument, The Childcare Payments (Eligibility) Regulations, SI 2015/448, came into force on 5 March 2015 and contain detailed rules concerning eligibility for the scheme. (Amendments to earlier drafts published for consultation include: extension of the window during which a person could apply for a childcare account in anticipation of starting work from 7 to 14 days; and revision of the rules to determine the minimum earnings threshold for self-employed individuals.)
Childcare Payments Act 2014 (Amendment) Regulations, SI 2015/537, also come into force on 1 June 2015. These amending regulations double the maximum payment eligible for top-up payments under the ‘tax-free childcare’ scheme in respect of disabled children to £4,000 for a standard three-month entitlement period.
