TFC26500 - Registered and approved childcare: powers to exclude childcare from approved childcare

Childcare Payments Act 2014, section 50

HMRC may exclude care provided by a specific provider from being qualifying childcare under the Act. This will mean that the childcare provider in question will be unable to provide childcare for the purposes of TFC and any childcare they provide is not qualifying childcare.

Where a person:

Childcare Payments Act 2014, section 50(1)(a)

Did something or failed to do something in order to obtain a payment from a childcare account, and;

Childcare Payments Act 2014, section 50(1)(b)

Their actions involved dishonesty, and;

Childcare Payments Act 2014, section 50(1)(c)

As a result, the person has been convicted of a criminal offence or has been notified of a penalty under section 46 of the Act;

Childcare Payments Act 2014, section 50(2)

HMRC may direct that any childcare provided by that person is not qualifying childcare.

Childcare Payments Act 2014, section 50(3)

Such a direction will have effect for 12 months starting with the day on which it was made.

Childcare Payments Act 2014, section 50(4)

HMRC may decide that a direction will have effect for a different period than the period set out in section 50(3).

Childcare Payments Act 2014, section 50(5)

Any direction made against a person also applies to any company of which that individual is a director or officer, any corporate body (such as a co-operative) of which the person is a managing member and any Scottish firm of which the individual is a partner. The direction will no longer apply to an organisation if the person ceases to hold such a position.

Childcare Payments Act 2014, section 50(6)

HMRC must notify both the childcare provider and any account provider in any case where a childcare provider has been excluded from the TFC scheme. HMRC must also bring such cases to the attention of anyone else who might be affected by the exclusion, such as account holders.

Childcare Payments Act 2014, section 50(7)

HMRC can revoke any disqualification order made under this section.