The Childcare Payments (Eligibility) (Amendment) Regulations 2016

• Citation: S.I. 2016/793
• Sections: 5

Section 1 Citation and commencement

These Regulations may be cited as the Childcare Payments (Eligibility) (Amendment) Regulations 2016 and come into force on 5th September 2016.

Section 2 Amendments to the Childcare Payments (Eligibility) Regulations 2015

The Childcare Payments (Eligibility) Regulations 2015 are amended as follows.

Section 3 Amendments to the Childcare Payments (Eligibility) Regulations 2015

In regulation 2 (interpretation)—

(a) for the definition of “minimum weekly income” substitute—

“minimum weekly income” means the amount a person would be paid for 16 hours of work a week at the hourly rate set out in regulations 4, 4A and 4B of the National Minimum Wage Regulations 2015 ;

(b) in the definition of “personal independence payment” at the end insert “or Part 5 of the Welfare Reform (Northern Ireland) Order 2015 ”.

Section 4 Amendments to the Childcare Payments (Eligibility) Regulations 2015

In regulation 12 (qualifying paid work: time off in connection with sickness or parenting)—

(a) in paragraph 1(h) omit “or article 112AA or 112BB of the Employment Rights (Northern Ireland) Order 1996”;

(b) in paragraph (1)(l) after “1996” insert “or articles 107E or 107G of the Employment Rights (Northern Ireland) Order 1996 ”.

Section 5 Amendments to the Childcare Payments (Eligibility) Regulations 2015

In regulation 15 (income not to exceed a certain level)—

(a) in paragraph (1) for “to pay income tax at the additional rate or the dividend additional rate” substitute “their adjusted net income to exceed £100,000”;

(b) in paragraph (2) for “to pay income tax at the additional rate or the dividend additional rate on the hypothetical net income of that person” substitute “their hypothetical adjusted net income to exceed £100,000”;

(c) in paragraph (4) for the definition of “hypothetical net income” substitute—

“adjusted net income” has the meaning given in section 58(1) of the Income Tax Act 2007 ;

“hypothetical adjusted net income” is the amount that would be that individual’s adjusted net income if that individual’s income tax liability were calculated on the basis that the individual—

was UK resident for the tax year concerned (and the year was not a split year);

was domiciled in the United Kingdom for that tax year;

in that tax year, did not fall to be regarded as resident in a country outside the United Kingdom for the purposes of double taxation arrangements having effect at the time;

for that tax year, had made a claim for any available relief under section 6 of the Taxation (International and Other Provisions) Act 2010 (as required by subsection (6) of that section).

An individual’s adjusted hypothetical net income for a tax year is, to the extent that it is not sterling, to be calculated by reference to the average exchange rate for the year ending on 31 March in the tax year concerned.