Tax free childcare & 15 hours free whilst on SSP.

JS12345

Seeking advice on claiming tax free childcare/free hours whilst on sick leave.
Spoken to different people at HMRC and given different answers!

Earlier in the year (Jan-Feb24) I was eligible for tax free childcare due to working 16 hours per week at above minimum wage.
However I fell pregnant with (my second child, 1st daughter is currently 2) and have been off work with a severe pregnancy related sickness since late March24. Since then I have only been receiving S.S.P which is below the earnings limit.
Should I still be eligible?
(I don't expect to be able to return to work before my due date in Nov24)

One HMRC employee told me that they would consider my earnings before I was off sick, therefore be eligible. 
However now, another HMRC employee is saying my earnings are below the limit due to only receiving SSP.

Has anyone else had a similar experience/issues?

Feels slightly harsh that I will miss out on free childcare hours & tax free childcare because I've been so unwell during pregnancy.

I hope that makes sense!

Any help/advice really appreciated!

sheramber

Are you still an employee on sick leave?


https://www.gov.uk/tax-free-childcare

If you’re working

You can usually get Tax-Free Childcare if you (and your partner, if you have one) are:

• in work
• on sick leave or annual leave
• on shared parental, maternity, paternity or adoption leave and you’re going back to work within 31 days of the date you first applied

JS12345

Thanks - Yes still an employee on sick leave.

Last person at HMRC I spoke to said you can still claim if on sick leave, however your income still needs to be above £793 per month (£2,379 over 3 months). However as I only receive SSP (£116.75 per week) so I'm below that limit.

Which makes the above misleading. Which is why I was trying to find out if it was correct.

sheramber

https://www.gov.uk/hmrc-internal-manuals/tax-free-childcare-technical-manual/tfc10500

treated as being in qualifying paid work

Where a person is absent from work due to sickness or parenting and the person:

......................

Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)(a)

Is paid Statutory Sick Pay under Part 11 of the Social Security Contributions and Benefits Act 1992 or Part 11 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, or;

...................

Childcare Payments (Eligibility) Regulations 2015, regulation 12(2)

That person is regarded for the purposes of TFC as being in paid work and as having, for each week of that period, expected income from that work equal to the minimum weekly income.

Childcare Payments (Eligibility) Regulations 2015, regulation 12(3)

In order to be treated as being in paid work during any period of absence in connection with sickness or parenting, and as having, for each week of that period, expected income from that work equal to the minimum weekly income, a person must have been in qualifying paid work immediately before the start of that period of absence.