Legislation – The Childcare (Early Years Provision Free of Charge) (Extended Entitlement) (Coronavirus) (Amendment) Regulations 2020

In regulation 4A (specified conditions relating to the parent, and any partner of the parent, of the child–foster parents) after paragraph (10) insert—

“(10A)

The condition in paragraph (10) is treated as being met by a parent if—

(a)

the parent is a critical worker;

(b)

the relevant tax year is the tax year starting with 6th April 2020 and ending with 5th April 2021;

(c)

the parent expects the parent’s adjusted net income to exceed £100,000 but not to exceed £150,000 in that tax year; and

(d)

the parent expects all the parent’s income that exceeds £100,000 to be mainly attributable to earnings from work undertaken directly or indirectly as a result of the incidence or transmission of coronavirus.”.