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Childcare Payments Act 2014

Consolidated Text As Enacted Cited authorities 49 Cited in Amendments 73 Related
Vincent
JurisdictionUK Non-devolved
Citation2014 c. 28
(1) This Act contains provision for HMRC to make payments (“top-up payments”) to be used towards the costs of qualifying childcare.For the meaning of “qualifying childcare”, see section 2.the person is an eligible person for the entitlement period (see section 3) ,the person has made a valid declaration of eligibility for the entitlement period (see section 4) ,the child is a qualifying child (see section 14) ,the person holds a childcare account in respect of the child (see section 15) , anda qualifying payment is made into the childcare account during the entitlement period (see section 19) .(3) HMRC must pay the top-up payment into the childcare account.(4) The amount of the top-up payment is 25% of the amount of the qualifying payment.(For provision limiting the amount of qualifying payments that may be made into a childcare account in an entitlement period, see section 19(4) .) (5) Regulations may amend subsection (4) so as to substitute a different percentage for

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