Temporary changes
have been made to the eligibility criteria for tax-free childcare and 30 hours
free childcare, during coronavirus. HMRC’s guidance ‘Check if you can get Tax-Free
Childcare and 30 hours free childcare during coronavirus (COVID-19)’ covers individuals whose working
patterns have changed because of coronavirus. The guidance confirms that
employees who have been furloughed on the CJRS will remain eligible under both
schemes, even where their income falls below the normal minimum income limit
because of the scheme. Similarly, self-employed individuals will also remain
eligible where their earnings fall below the minimum earnings requirement but
where they would normally expect to earn above that amount. The guidance also
covers those unable to work because of coronavirus. Critical workers with
adjusted net income over £100,000 are normally not eligible but will be included
where the increase results from additional hours worked as a direct result of
coronavirus.
Temporary changes
have been made to the eligibility criteria for tax-free childcare and 30 hours
free childcare, during coronavirus. HMRC’s guidance ‘Check if you can get Tax-Free
Childcare and 30 hours free childcare during coronavirus (COVID-19)’ covers individuals whose working
patterns have changed because of coronavirus. The guidance confirms that
employees who have been furloughed on the CJRS will remain eligible under both
schemes, even where their income falls below the normal minimum income limit
because of the scheme. Similarly, self-employed individuals will also remain
eligible where their earnings fall below the minimum earnings requirement but
where they would normally expect to earn above that amount. The guidance also
covers those unable to work because of coronavirus. Critical workers with
adjusted net income over £100,000 are normally not eligible but will be included
where the increase results from additional hours worked as a direct result of
coronavirus.
