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Directly contracted childcare

Directly contracted childcare

I have a client who was benefiting from directly contracted childcare provided by their company (50:50 husband and wife shareholders/directors). The last payment was made in September 2017.

The client wants to make a new claim and I am not sure whether or not this counts as a scheme in place before 04/10/18 so they have the option of claiming via this route or the new Childcare Account only.

The company has at no point formally withdrawn this 'benefit' so would this scheme be considered to be in existence before 04/10/18 or would an active claim need to be in place at this date leaving just the Childcare Account option?

Many thanks

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14th May 2019 08:11

Fairly sure the rule is that either (can’t remember which, but it’s noy relevant for you) a ‘payment must have been made’ or ‘parent must have been in the scheme’ pre 4 Oct 18.

What might be relevant (dunno?) - is if it’s a different child?

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