Two sets of childcare regulations have been issued:
Two sets of childcare regulations have been issued:
The Childcare Payments (Eligibility) (Amendment No. 2) Regulations, SI 2016/1021, make technical changes to the eligibility requirements for ‘tax-free childcare’ to: simplify the way minimum income for eligibility is calculated; clarify rules for self-employed parents to ensure start-up periods work as intended; and require applicants and their partners to ‘hold’, rather than ‘provide’, a National Insurance number to apply for the scheme. They also clarify the rules around using a combination of employed and self-employed income to meet the minimum income threshold. The regulations come into force on 14 November 2016.
The Childcare Payments (Amendment No. 2) Regulations, SI 2016/1017, correct an error in the principal regulations for the ‘tax-free childcare’ scheme, which inadvertently made the period for reconfirmation of a declaration of eligibility longer than the intended period of 28 days before the entitlement period begins. The regulations come into force on 14 November 2016.
Two sets of childcare regulations have been issued:
Two sets of childcare regulations have been issued:
The Childcare Payments (Eligibility) (Amendment No. 2) Regulations, SI 2016/1021, make technical changes to the eligibility requirements for ‘tax-free childcare’ to: simplify the way minimum income for eligibility is calculated; clarify rules for self-employed parents to ensure start-up periods work as intended; and require applicants and their partners to ‘hold’, rather than ‘provide’, a National Insurance number to apply for the scheme. They also clarify the rules around using a combination of employed and self-employed income to meet the minimum income threshold. The regulations come into force on 14 November 2016.
The Childcare Payments (Amendment No. 2) Regulations, SI 2016/1017, correct an error in the principal regulations for the ‘tax-free childcare’ scheme, which inadvertently made the period for reconfirmation of a declaration of eligibility longer than the intended period of 28 days before the entitlement period begins. The regulations come into force on 14 November 2016.