CCM1090 - Overview: Childcare Costs

Support is provided for working families with childcare costs through the child care element. To qualify

• individuals (or both members of a couple) must be working at least 16 hours per week (or one of the couple must be working at least 16 hours and the other classified as incapable of looking after the children) and
• the claimant(s) must pay a registered childcare provider for the children.

The maximum rate of the childcare element of WTC is a percentage of the relevant childcare costs incurred by the claimant(s) subject to a maximum limit. There are different maximum limits depending on whether there is one child or two or more children. See TCTM03101 for the current rate.