TFC72150 - Right of appeal: reviews and appeals where there is more than one eligible person

Childcare Payments Act 2014, section 61

Section 61 deals with appeals in cases where more than one person has applied to open a childcare account in respect of a particular child, HMRC has made a decision as to which person should hold an account and this has led to an appeal. This may occur, for example, if a child’s parents are estranged and each of them wants to open a childcare account for the child. The ways in which such disputes can lead to an appeal are set out below:

Childcare Payments Act 2014, section 61(2)

Where two or more persons have applied to open a childcare account for the same child and any of the applicants is appealing against a decision not to allow the applicant to open a childcare account in respect of the child, or;

Childcare Payments Act 2014, section 61(3)

Where a person applies to open a childcare account for a child while another person holds an active account for that child and any of the persons is appealing against the decision not to allow the person to open a childcare account, or;

Childcare Payments Act 2014, section 61(4)

Where a person is appealing against a decision not to make an account restriction order in relation to another person or a person is appealing against to make an account restriction order so as to enable another person to open a childcare account or make a declaration of eligibility in relation to that account.

Childcare Payments Act 2014, section 61(5)

In this section ‘the affected parties’ means:

  • in the case described in section 61(2), the applicants
  • in the case described in section 61(3), the applicants, and the existing account holder
  • In the case described in section 61(4), each of the persons mentioned in this subsection (as the case may be)

In this situation;

Childcare Payments Act 2014, section 61(6)

A notice of appeal must be given to each of the affected parties (other than the person bringing the appeal).

Childcare Payments Act 2014, section 61(7)

Each of the affected parties is to be treated as a party to the appeal.

Childcare Payments Act 2014, section 61(8)

If the tribunal quashes the whole or part of the decision, it must substitute its own decision for that of HMRC.

Childcare Payments Act 2014, section 61(9)

A decision of the tribunal made by virtue of this section has the same effect as, and may be enforced in the same manner as, a decision of HMRC.