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Statutory Instruments

2017 No. 1096

Childcare

Payment Scheme

The Childcare Payments (Amendment) Regulations 2017

Made

14th November 2017

Laid before Parliament

16th November 2017

Coming into force

7th December 2017

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 5(3), 62(5) and 69(3) and (4) of the Childcare Payments Act 2014( 1 ).

Citation and commencement

1. These Regulations may be cited as the Childcare Payments (Amendment) Regulations 2017 and come into force on 7th December 2017.

Amendment of the Childcare Payments Regulations 2015

2. The Childcare Payments Regulations( 2 ) 2015 are amended as follows

3. In regulation 5 (variation of entitlement periods)

(a) omit “or” at the end of sub-paragraph (1)(b) and insert at the end of sub-paragraph (1)(c)—

; or

(d) in order to align the entitlement period of an account holder (“A”) with the declaration period of A’s partner under regulation 15 of the Childcare (Early Years Provision Free of Charge) (Extended Entitlement) Regulations 2016 ( 3 ) . , and

(b) after paragraph (1) insert—

(1A) The length of the variation referred to in paragraph (1) shall not exceed two months. .

4. In regulation 17 (compensatory payments) for paragraph (3A) substitute—

(3A) The circumstances specified in this paragraph are that—

(a) a person is unable to open a childcare account, or

(b) a person’s childcare account fails to function effectively

for a continuous period of at least 14 days, due to a serious technical failure affecting HMRC or the account provider. .

Jim Harra

Justin Holliday

Two of the Commissioners for Her Majesty’s Revenue and Customs

14th November 2017

( 1 )

2014 c. 28 ; section 5(4) was amended by section 5(2) of the Small Charitable Donations and Childcare Payments Act 2017 (c. 1) .

( 2 )

S.I. 2015/522 , to which there are amendments not relevant to these Regulations.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Childcare Payments (Amendment) Regulations 2017 (2017/1096)

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