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HMRC internal manual

Claimant Compliance Manual

Particular aspects: child care - definition of charges

Charges incurred for child care are defined as:

  • charges paid by the person or,
  • in the case of a joint claim, paid by either or both of the persons

for child care provided for any child for whom at least one of the persons in the household is responsible.

Charges paid include

  • charges which will be incurred under an agreement for the provision of future child care, see CCM6270 
  • any amounts paid as a retainer to keep a place with a child care provider open, unless the child care is never actually used. For example, retainers paid as part of an arrangement to keep a place available if and when required, such as where the child is in childcare during the school holidays, but the customer also pays for term-time in case it is needed. This would not be counted as acceptable to claim for childcare costs.
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

Charges paid in respect of the child’s compulsory education or charges paid by a person to a partner or by a partner to the person in respect of any child for whom either or any of them is responsible are not relevant child care charges.