Specified Adult Childcare Credits

degs88

In the scenario where grandparents look after a grandchild so that both parents can work, what happens if the mother takes maternity leave but the grandparents still have grandchild?

What happens if they don't have the grandchild so much during the maternity leave?

Thanks.

molerat

You can only claim the SAC credits if the parent has earned a qualifying year without needing the child benefit credit.  You should only claim for the weeks in which you actually care for the child although I suspect many blanket claim the whole year and there has been no sign of HMRC doing anything about it.

sheramber

There is no minimum requirement for the number of hours of care in a week as long as the credit is transferred for a full week.

https://www.gov.uk/government/news/looking-after-the-grandchildren-make-sure-it-counts-towards-your-state-pension#:~:text=Grandparents caring for grandchildren under,up their income in retirement.&text=Working parents can give up,for the previous tax year.