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The Childcare Payments Act 2014 is an Act of the Parliament of the United Kingdom that received Royal Assent on 17 December 2014, after being introduced on 5 June 2014.〔 The purpose of the Act was to support working families by encouraging parents to take paid employment by offering eligible parents to pay into an online childcare account which will be automatically topped up by the Government, therefore reducing the burden of childcare costs on such families.〔(【引用サイトリンク】title=Childcare Payments Act 2014 )〕〔(【引用サイトリンク】title=Weekly Tax Matters )〕 ==Overview== The key provisions as defined by the legislation are:〔(【引用サイトリンク】title=Text of statute as originally enacted - Childcare Payments Act 2014 )〕 * Her Majesty's Revenue and Customs (HMRC) will make top-up payments of 25% towards the costs of qualifying childcare into a specially designated childcare account.〔Childcare Payments Act 2014, Paragraph 1, Entitlement to receive money towards costs of childcare〕 * In order for the costs to qualify they must be in respect of care or supervised activity that is not in the course of compulsory education and the costs of such care are primarily to enable the person to work.〔Childcare Payments Act 2014, Paragraph 2, Qualifying childcare〕 * In order to qualify for the top-ups a person (or partner) must be in the United Kingdom, aged over 16, responsible for the child, in paid work and must not be receiving Universal Credit or other government childcare support.〔Childcare Payments Act 2014, Paragraphs 6-13〕 In addition a person is not eligible if they and their partner have income in excess of £150,000〔Childcare Payments Act 2014 - Explanatory Notes - Conditions of Eligibility - Section 10: The income of the person and his or her partner must not exceed limit〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Childcare Payments Act 2014」の詳細全文を読む スポンサード リンク
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