Can anyone please confirm:
Under the eligibility terms of the tax free childcare scheme where one of a couple is not working but being ‘paid or entitled to’ carers allowance they are treated as being in paid work so as to qualify for TFC. Does this cover the situation where carers allowance is not actually being paid due to receipt of maternity allowance and the overlapping benefit rules. I think para 13 b iv of Childcare Payments [Eligibility] Regulations 2015 covers this point? The person concerned wasn’t working immediately before maternity allowance is due to kick in because they are self employed and work had not been possible since just before lockdown?