Citation and Commencement

1. These Regulations may be cited as the Childcare Payments (Miscellaneous Amendments) Regulations 2022 and come into force on 1st December 2022.

Amendments to the Childcare Payments (Eligibility) Regulations 2015

2. —(1)The Childcare Payments (Eligibility) Regulations 2015( 3 ) are amended as follows.

(2) In regulation 2 (interpretation)—

(a) in the definition of “disability living allowance”( 4 ), for paragraph (b) substitute—

“ (b) disability assistance given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018 ( 5 ) ; ” ; and

(b) in the definition of “employed”—

(i) for “means engaged” substitute—

“ means—

(ii) at the end insert—

“ or

(3) In regulation 9 (the requirement to be in qualifying paid work) in paragraph (1)(c) for the “or” which appears after “as an employed person” substitute “and” .

(4) In regulation 10 (calculation of expected income) at the end of paragraph (1)(b), for “.” substitute “;” , and insert—

“ (c ) an engagement in relation to which any of Chapters 7 to 10 of Part 2 of ITEPA 2003 applies (which relate to agency workers, workers under arrangements made by intermediaries and workers providing services through managed service companies). ” .

(5) In regulation 11 (self-employed persons: start-up periods) for paragraph (1)( 7 ) substitute—

“ (1) A self-employed person does not have to meet the condition in regulation 9(1)(b) or (c) in respect of—

(a) their first declaration of eligibility, if it is made within a start-up period ( 8 ) ; and

(b) declarations of eligibility in each of the three entitlement periods ( 9 ) immediately following that start-up period. ” .

(6) In regulation 13 (qualifying paid work: caring, incapacity for work or limited capability for work)—

(a) at the end of paragraph (1)(b)(v) omit “or”( 10 ); and

(b) at the end of paragraph (1)(b)(vi) for “.” substitute “; or” , and then insert—

“ (vii) carer’s assistance given in accordance with regulations made under section 28 of the Social Security (Scotland) Act 2018, except young carer grants given under the Carer’s Assistance (Young Carer Grants) (Scotland) Regulations 2019 ( 11 ) . ” .

(7) In regulation 15 (income not to exceed a certain level)—

(a) omit paragraphs (1A) and (1B)( 12 ); and

(b) in paragraph (4) omit the definition of “critical worker”.

Amendment to the Childcare Payments Regulations 2015

3. —(1)The Childcare Payments Regulations 2015( 13 ) are amended as follows.

(2) In regulation 6 (declarations of eligibility)—

(a) in paragraph (1)(b) omit “and”;

(b) at the end of paragraph (1)(c) for “.” substitute “;” , and then insert—

“ (d) be accompanied by a confirmation, if required by HMRC ( 14 ) . ” ; and

(c) for paragraph (7)( 15 ) substitute—

“ (7) In this regulation—

“ a confirmation ” means a confirmation made to HMRC, orally or in writing, by a declarant or their partner that they have complied with the requirement in section 8(1)(a) of the Taxes Management Act 1970 ( 16 ) within the period specified in section 8(1D), except where either section 8(1F) or 8(1G) applies where the time limit specified in that section applies;

“ declarant ” means a person who makes a declaration of eligibility for the purposes of either opening a childcare account or reconfirming eligibility. ” .