Legislation – The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020

Changes to legislation:

There are currently no known outstanding effects for The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020, Section 4.

Changes to Legislation

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Amendment of the Childcare Payments (Eligibility) Regulations 20154.

(1)

The Childcare Payments (Eligibility) Regulations 201519 are amended as follows.

(2)

In regulation 2 (interpretation), at the appropriate place insert—

““coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2);

“coronavirus support scheme” means—

(a)

any scheme in relation to which HMRC have functions by virtue of a direction made under section 76 of the Coronavirus Act 2020 (HMRC functions)20;

(b)

the scheme known as the Small Business Grant Fund established in response to coronavirus;

(c)

any scheme established in the tax year 2020-21 in response to coronavirus to support the fishing industry;

(d)

the scheme known as the Retail, Hospitality and Leisure Grant Fund established in response to coronavirus;

(e)

the scheme known as the Newly Self-Employed Hardship Fund established by the Scottish Ministers in the tax year 2020-2021 in response to coronavirus; and

(f)

any other support scheme established in the tax year 2020-21 or 2021-2022 in response to coronavirus; and

“Scottish Ministers” has the meaning given by section 44(2) of the Scotland Act 199821;”.

(3)

In regulation 9 (the requirement to be in qualifying paid work) in paragraph (1) at the end of sub-paragraph (b)(ii), insert—

“; or,

(c)

the person is in paid work as either an employed or self-employed person, the person’s expected income does not meet the requirements of sub-paragraph (a) or (b) due to coronavirus, and the person—

(i)

is receiving payments under a coronavirus support scheme; or

(ii)

has made a claim for and is reasonably anticipating receiving payments under a coronavirus support scheme; or

(iii)

is intending to make a claim under a coronavirus support scheme, with the reasonable expectation of the claim being agreed; or

(iv)

where the person is employed, their employer is claiming a grant under a coronavirus support scheme to cover a proportion of the person’s normal earnings”.

(4)

In regulation 15 (income not to exceed a certain level), omit the words ““coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2);”.