[2025] UKUT 166 (AAC)

the “relevant day” was 20 March 2019.

In terms of the application of s.30 to the facts of this case, it is common ground that: (1) an award of tax credits had been made to the claimant in respect of the 2018/2019 tax year (this was an award made under s.14 TCA 2002) and (2) the award included the “relevant day” (i.e. 20 March 2019). The sole question for the purposes of s.30 is therefore whether the claimant made a “valid declaration of eligibility for an entitlement period”, which gives rise to two sub-issues: (1) did he make a “declaration of eligibility” and (2) if so, was it “valid”?

By s.4(1) of the 2014 Act, a “declaration of eligibility” is “a statement made by a person for an entitlement period which states that the person is an eligible person for the entitlement period”.

A “declaration of eligibility” is “valid” (pursuant to s.4(2)) if: (1) “HMRC are

by s.3(1), a person is an “eligible person for an entitlement period” if he meets the conditions of eligibility in ss.6 to 13

the conditions include, at s.13(1)(a), that “no other relevant childcare support is payable to the person in respect of any relevant period”. “Relevant period” is defined at s.13(4) as a period which (a) “includes the date of the declaration”, (b) “includes the whole or any part of the entitlement period for which the declaration is made”, or (c) “falls within that entitlement period”. By s.13(5), in the case of a declaration of eligibility made for the purposes of opening a childcare account, the “entitlement period” for which the declaration is made is to be read as a reference to the period of 3 months beginning with the date of the declaration. (In the instant case, the claimant was making a declaration of eligibility for the purposes of opening a childcare account. In those circumstances, the date of the first entitlement period will not be known until the application is successful and therefore the Act deems a three month period, commencing from the date of the declaration.)

the phrase “other relevant childcare support” is defined at s.13(2) as “any payments towards the costs of childcare which are made out of funds provided by a national authority…”

the term “national authority” is defined at s.13(3) as: (a) a Minister of the Crown (within the meaning of the Ministers of the Crown Act 1975 (“the MCA 1975”)), (b) the Scottish Ministers (c) the Welsh Ministers (d) a Northern Ireland department.