Entitlement To Childcare Element Of WTC (Info)

A claimant will be entitled to the childcare element of Working Tax Credit if they are

• Incurring relevant childcare charges

Note: For more information follow the guidance in Relevant Childcare Charges

Or

• Have entered into an agreement for the provision of childcare which will commence within 7 days and will incur under that agreement relevant childcare charges for childcare during the period of the award

And they are either a

• Lone parent in remunerative work for at least 16 hours per week

• Member of a couple where both are in remunerative work for at least 16 hours per week

Or

• Member of a couple where one member is in remunerative work for at least 16 hours per week and the other member is incapacitated, in hospital or detained in prison. Follow the guidance in Incapacitated Partners

Where an agreement has been made for the provision of childcare, but no payments have actually been made you should enter the future date and payment information onto the computer, which will calculate future entitlement to the childcare element.

Note: On 28 April 2008, the Department for Work and Pensions (DWP) launched a two-year pilot that allows payment of up-front childcare costs for lone parents in 6 Jobcentre Plus London districts. All payments made from the Up-Front Childcare Fund (UFCF) are made directly to the registered or approved childcare provider by DWP. If you receive a tax credits claim which includes childcare costs from a lone parent claimant in the London area, you must follow the guidance in Childcare Changes And Assessing Childcare