[2025] UKUT 166 (AAC)

The issues which arise for consideration as part of Appeal 1 are:

the declaration question: did the claimant make a “declaration of eligibility” for the purposes of s.30 of the 2014 Act?

the validity question: if so, was it a “valid declaration of eligibility”? In this regard, the Upper Tribunal would need to consider whether the “validity” requirement was necessarily met in circumstances where HMRC was evidently satisfied that the claimant was eligible because his application was successful and a childcare account was opened or, alternatively, whether it must determine the claimant’s eligibility for itself.

the “other relevant childcare support” question: if it must consider eligibility for itself, was the claimant in fact ineligible because he was in receipt of “other

the ceasing to have effect argument: did s.30 cease to have effect before the claimant made a “declaration of eligibility”?