Fix Care to Learn, extended childcare, maintenance loan and Tax-Free Childcare legal gaps

changelog.d/dfe-childcare-student-support-gaps.fixed.md

@@ -0,0 +1,4 @@
+- Care to Learn pays each qualifying child's childcare costs up to the weekly maximum per child, once per child, and only to young parents on a study programme (ESFA conditions of grant 2026-27).
+- The extended childcare entitlement requires a qualifying young child (SI 2022/1134 reg 13: aged three, two from April 2024, nine months from September 2024), and lets a parent or partner with limited capability for work or a specified benefit qualify without the work and income tests when the other meets them (regs 14(4) and 15(4)). The income test's boundaries now match regs 14(3)(c) and 18.
+- Maintenance loan household income treats students aged 25 or over as independent (Education (Student Support) Regulations 2011 Sch 4 para 2(1)(a)).
+- Tax-Free Childcare's caring and incapacity route uses the benefits in SI 2015/448 reg 13(1), not the Pension Credit child disability list, and treats a qualifying partner as meeting the minimum income (reg 13(2)(b)).

policyengine_uk/parameters/gov/dfe/care_to_learn/amount.yaml

@@ -1,28 +1,32 @@
-description: The Department for Education provides this amount of financial support through the Care to Learn scheme.
+description: The Department for Education pays up to this weekly amount per child through the Care to Learn scheme, towards childcare and travel costs.
 in_london:
-  description: The Department for Education provides this amount of financial support through the Care to Learn scheme for those living in London.
+  description: The Department for Education pays up to this weekly amount per child through the Care to Learn scheme, towards childcare and travel costs, for young parents whose home address is in London.
   metadata:
     unit: currency-GBP
     period: week
     label: Maximum weekly amount per child in London
     reference:
-      - title: Documentation for Care to Learn scheme 
+      - title: ESFA, Care to Learn 2026 to 2027 academic year conditions of grant funding, sections 2.2 and 4.1
+        href: https://www.gov.uk/government/publications/care-to-learn-conditions-of-grant-funding/care-to-learn-academic-year-2026-to-2027-conditions-of-grant-funding
+      - title: Documentation for Care to Learn scheme
         href: https://www.gov.uk/care-to-learn
       - title: House of Commons Library – Paying for Childcare in England (12 July 2024)
         href: https://researchbriefings.files.parliament.uk/documents/CBP-8054/CBP-8054.pdf#page=43
   values:
     2024-01-01: 195
 
 outside_london:
-  description: The Department for Education provides this amount of financial support through the Care to Learn scheme for those living outside London.
+  description: The Department for Education pays up to this weekly amount per child through the Care to Learn scheme, towards childcare and travel costs, for young parents whose home address is outside London.
   metadata:
     unit: currency-GBP
     period: week
     label: Maximum weekly amount per child outside London
     reference:
-      - title: Documentation for Care to Learn scheme 
+      - title: ESFA, Care to Learn 2026 to 2027 academic year conditions of grant funding, sections 2.2 and 4.1
+        href: https://www.gov.uk/government/publications/care-to-learn-conditions-of-grant-funding/care-to-learn-academic-year-2026-to-2027-conditions-of-grant-funding
+      - title: Documentation for Care to Learn scheme
         href: https://www.gov.uk/care-to-learn
       - title: House of Commons Library – Paying for Childcare in England (12 July 2024)
         href: https://researchbriefings.files.parliament.uk/documents/CBP-8054/CBP-8054.pdf#page=43
   values:
-    2024-01-01: 180
+    2024-01-01: 180

policyengine_uk/parameters/gov/dfe/extended_childcare_entitlement/disability_criteria.yaml

@@ -1,15 +1,37 @@
-description: The Department for Education exempts participants in these programs from work requirements of extended childcare entitlement.
+description: The Department for Education lets a parent or partner who has limited capability for work or receives one of these benefits meet the extended childcare entitlement conditions without working, when the other member of the couple works.
 metadata:
   reference:
-    - title: The Childcare Regulations 2022 - Regulation 11A
+    - title: The Childcare (Free of Charge for Working Parents) (England) Regulations 2016 - Regulation 9(1)(b)
+      href: https://www.legislation.gov.uk/uksi/2016/1257/regulation/9/made
+    - title: The Childcare (Free of Charge for Working Parents) (England) Regulations 2022 - Regulations 14(4) and 15(4)
+      href: https://www.legislation.gov.uk/uksi/2022/1134/regulation/14
+    - title: The Childcare (Free of Charge for Working Parents) (England) Regulations 2022 - Regulation 11A
       href: https://www.legislation.gov.uk/uksi/2022/1134/regulation/11A
   period: year
   unit: program
   label: Extended childcare entitlement disability criteria
 values:
+  # SI 2016/1257 reg 9(1)(b): "paid or entitled to", so an allowance reduced to
+  # nil by an overlapping benefit still counts.
   2015-09-01:
-    - is_entitled_to_carer_benefit  # 11A(1)(a)-(b): Carer's allowance under Section 70 of Social Security Contributions and Benefits Act 1992, or Scottish carer's assistance; regs 14(4) and 15 ask whether a person is entitled to it, so an allowance reduced to nil by an overlapping benefit still counts
-    - uc_carer_element  # 11A(1)(c): Universal Credit carer element under Regulation 29 of the Universal Credit Regulations 2013
-    - esa_contrib  # 11A(1)(e): Employment and support allowance under Welfare Reform Act 2007
-    - incapacity_benefit  # 11A(1)(g): Long-term or short-term incapacity benefit under Social Security Contributions and Benefits Act
-    - sda  # 11A(1)(h): Severe disablement allowance under Section 68 of Social Security Contributions and Benefits Act
+    - incapacity_benefit  # (i) and (iii): incapacity benefit and long-term incapacity benefit
+    - sda  # (ii): severe disablement allowance
+    - carers_allowance_pre_overlap  # (iv): entitlement to carer's allowance before overlapping benefits
+    - receives_carers_allowance  # (iv): carer's allowance supplied as received
+    - esa_contrib  # (v): contributory employment and support allowance
+    - receives_limited_capability_for_work_credits  # (vi): credits for incapacity for work or limited capability for work
+    - receives_uc_carer_element  # (vii): the carer element of Universal Credit
+    - uc_limited_capability_for_WRA  # (viii): limited capability for work and work-related activity
+  # SI 2022/1134 reg 14(4)(b) and the specified benefits in reg 14(5) as made,
+  # moved to reg 11A from 30 March 2023 by SI 2023/276. Regs 14(4) and 15(4) ask
+  # whether a person is entitled to a specified benefit, so an allowance reduced
+  # to nil by an overlapping benefit still counts.
+  2022-12-01:
+    - uc_limited_capability_for_WRA  # 14(4)(b)(i)-(ii): limited capability for work, or for work and work-related activity
+    - is_entitled_to_carer_benefit  # 11A(1)(a)-(b): carer's allowance, or carer's assistance under the Social Security (Scotland) Act 2018 s.28
+    - receives_uc_carer_element  # 11A(1)(c): the carer element under UC Regs reg 29, on an award (reg 14(5)(a) as made: "an award of universal credit [...] that includes the carer element")
+    - receives_limited_capability_for_work_credits  # 11A(1)(d): credits for incapacity for work or limited capability for work
+    - esa_contrib  # 11A(1)(e): employment and support allowance (contribution-based)
+    - esa_income  # 11A(1)(e): employment and support allowance (income-related)
+    - incapacity_benefit  # 11A(1)(f)-(g): long-term, short-term and transitional incapacity benefit
+    - sda  # 11A(1)(h): severe disablement allowance

policyengine_uk/parameters/gov/dfe/extended_childcare_entitlement/exemption/income_limit_applies.yaml

@@ -0,0 +1,16 @@
+description: The Department for Education applies the extended childcare entitlement income limit to a parent or partner who meets the conditions through limited capability for work or a listed benefit, if this is true.
+metadata:
+  reference:
+    - title: The Childcare (Free of Charge for Working Parents) (England) Regulations 2016 - Regulations 4(5), 4(7) and 9
+      href: https://www.legislation.gov.uk/uksi/2016/1257/regulation/4/made
+    - title: The Childcare (Free of Charge for Working Parents) (England) Regulations 2022 - Regulations 14(4) and 15(4)
+      href: https://www.legislation.gov.uk/uksi/2022/1134/regulation/14
+  period: year
+  unit: bool
+  label: Extended childcare entitlement income limit applies to exempt parent or partner
+values:
+  # SI 2016/1257 reg 4(5) and (7): the parent and any partner must not expect
+  # adjusted net income above £100,000; reg 9 deems only qualifying paid work.
+  2015-01-01: true
+  # SI 2022/1134 regs 14(4) and 15(4) carry no income condition.
+  2022-12-01: false

policyengine_uk/parameters/gov/dfe/extended_childcare_entitlement/exemption/partner_exclusion_criteria.yaml

@@ -0,0 +1,24 @@
+description: The Department for Education does not count a working partner as in qualifying paid work, for the other member of the couple's limited capability or benefit route to the extended childcare entitlement, while the working partner is paid or entitled to any of these benefits or credits.
+metadata:
+  reference:
+    - title: The Childcare (Free of Charge for Working Parents) (England) Regulations 2016 - Regulation 9(3)
+      href: https://www.legislation.gov.uk/uksi/2016/1257/regulation/9/made
+    - title: The Childcare (Free of Charge for Working Parents) (England) Regulations 2022 - Regulations 14(4) and 15(4)
+      href: https://www.legislation.gov.uk/uksi/2022/1134/regulation/14
+  period: year
+  unit: program
+  label: Extended childcare entitlement partner exclusion criteria
+values:
+  # SI 2016/1257 reg 9(3): "paid or entitled to a benefit or an allowance, or is
+  # entitled to a credit, described in paragraph (1)(b)". The reg 9(1)(b)(viii)
+  # determination of limited capability is not a benefit, allowance or credit.
+  2015-01-01:
+    - incapacity_benefit
+    - sda
+    - carers_allowance_pre_overlap
+    - receives_carers_allowance
+    - esa_contrib
+    - receives_limited_capability_for_work_credits
+    - receives_uc_carer_element
+  # SI 2022/1134 regs 14(4) and 15(4) have no such exclusion.
+  2022-12-01: []

policyengine_uk/parameters/gov/dfe/extended_childcare_entitlement/income/limit.yaml

@@ -1,10 +1,12 @@
-description: The Department for Education limits extended childcare entitlement eligibility to households where each parent's individual income is less than this amount.
+description: The Department for Education limits the extended childcare entitlement to parents and partners whose adjusted net income does not exceed this amount.
 metadata:
   unit: currency-GBP
   period: year
   label: Extended childcare entitlement individual income limit
   reference:
+    - title: The Childcare (Free of Charge for Working Parents) (England) Regulations 2022 - Regulations 14(3)(c)(i) and 15(3)(b)(i)
+      href: https://www.legislation.gov.uk/uksi/2022/1134/regulation/14
     - title: The Childcare Payments (Eligibility) Regulations 2015 - Regulation 15
       href: https://www.legislation.gov.uk/uksi/2015/448/regulation/15#commentary-key-e27c923eee152accd495af8425536e29
 values:
-  2015-01-01: 100_000
+  2015-01-01: 100_000

policyengine_uk/parameters/gov/dfe/extended_childcare_entitlement/minimum_weekly_hours.yaml

@@ -1,10 +1,12 @@
-description: The Department for Education limits extended childcare entitlement to benefit units in which each spouse earns at least the product of their minimum wage and this number of hours per week.
+description: The Department for Education limits extended childcare entitlement to parents and partners who expect to earn at least the product of their minimum wage and this number of hours per week.
 metadata:
   period: year
   unit: hour
   label: Extended childcare entitlement weekly work hours minimum
   reference:
+    - title: The Childcare (Free of Charge for Working Parents) (England) Regulations 2022 - Regulation 18(3) ("minimum weekly income")
+      href: https://www.legislation.gov.uk/uksi/2022/1134/regulation/18
     - title: The Childcare Payments (Eligibility) (Amendment) Regulations 2016 - regulation 3
       href: https://www.legislation.gov.uk/uksi/2016/793/regulation/3/made
 values:
-  2016-01-01: 16
+  2016-01-01: 16

policyengine_uk/parameters/gov/dfe/extended_childcare_entitlement/young_child_minimum_age.yaml

@@ -0,0 +1,18 @@
+description: The Department for Education limits the extended childcare entitlement to young children who have reached this age.
+metadata:
+  unit: year
+  period: year
+  label: Extended childcare entitlement young child minimum age
+  reference:
+    - title: The Childcare (Free of Charge for Working Parents) (England) Regulations 2016, regulation 3(1)(a)
+      href: https://www.legislation.gov.uk/uksi/2016/1257/regulation/3/made
+    - title: The Childcare (Free of Charge for Working Parents) (England) Regulations 2022, regulation 13(2)(a)
+      href: https://www.legislation.gov.uk/uksi/2022/1134/regulation/13
+    - title: The Childcare (Free of Charge for Working Parents) (England) (Amendment and Transitional Provision) Regulations 2023, regulation 2(5)
+      href: https://www.legislation.gov.uk/uksi/2023/1330/regulation/2/made
+values:
+  2015-01-01: 3
+  # SI 2023/1330 reg 2(5)(a): "two" from 1 April 2024 to 31 August 2024.
+  2024-04-01: 2
+  # SI 2023/1330 reg 2(5)(b): "nine months" from 1 September 2024.
+  2024-09-01: 0.75

policyengine_uk/parameters/gov/dfe/maintenance_loans/independent_student_age.yaml

@@ -0,0 +1,12 @@
+description: Student Finance England treats a student who is at least this age on the first day of the academic year as independent, so it assesses their household income without their parents' income.
+metadata:
+  unit: year
+  period: year
+  label: Maintenance loan independent student age
+  reference:
+    - title: The Education (Student Support) Regulations 2011 - Schedule 4, paragraph 2(1)(a)
+      href: https://www.legislation.gov.uk/uksi/2011/1986/schedule/4
+values:
+  # SI 2011/1986 reg 1(3): applies to academic years beginning on or after
+  # 1 September 2012.
+  2012-09-01: 25

policyengine_uk/parameters/gov/hmrc/tax_free_childcare/carers_leave_qualifies.yaml

@@ -0,0 +1,14 @@
+description: HMRC regards a person on carer's leave whose partner is in qualifying paid work as in qualifying paid work themselves, for Tax-Free Childcare, if this is true.
+metadata:
+  reference:
+    - title: The Childcare Payments (Eligibility) Regulations 2015 - Regulation 13(1)(c)
+      href: https://www.legislation.gov.uk/uksi/2015/448/regulation/13
+    - title: The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 - Regulation 8(2)
+      href: https://www.legislation.gov.uk/uksi/2024/266/regulation/8/made
+  period: year
+  unit: bool
+  label: Tax-Free Childcare carer's leave counts as caring
+values:
+  2015-01-01: false
+  # SI 2024/266 reg 8(2) inserted 13(1)(c) from 6 April 2024.
+  2024-04-06: true

policyengine_uk/parameters/gov/hmrc/tax_free_childcare/caring_or_incapacity_benefits.yaml

@@ -0,0 +1,27 @@
+description: HMRC regards a person whose partner is in qualifying paid work as in qualifying paid work themselves, for Tax-Free Childcare, while they are paid or entitled to any of these benefits, allowances or credits.
+metadata:
+  reference:
+    - title: The Childcare Payments (Eligibility) Regulations 2015 - Regulation 13(1)
+      href: https://www.legislation.gov.uk/uksi/2015/448/regulation/13
+    - title: The Childcare Payments (Miscellaneous Amendments) Regulations 2022 - Regulation 2(6)
+      href: https://www.legislation.gov.uk/uksi/2022/1148/regulation/2/made
+  period: year
+  unit: program
+  label: Tax-Free Childcare caring or incapacity benefits
+values:
+  # Reg 13(1)(b): "paid or entitled to", so an allowance reduced to nil by an
+  # overlapping benefit still counts.
+  2015-01-01:
+    - incapacity_benefit  # 13(1)(b)(i) and (iii): incapacity benefit and long-term incapacity benefit
+    - sda  # 13(1)(b)(ii): severe disablement allowance
+    - carers_allowance_pre_overlap  # 13(1)(b)(iv): entitlement to carer's allowance before overlapping benefits
+    - receives_carers_allowance  # 13(1)(b)(iv): carer's allowance supplied as received
+    - esa_contrib  # 13(1)(b)(v): contributory employment and support allowance
+    - receives_limited_capability_for_work_credits  # 13(1)(b)(vi): credits for incapacity or limited capability for work
+  # SI 2022/1148 reg 2(6)(b) inserted 13(1)(b)(vii) from 1 December 2022.
+  2022-12-01:
+    - incapacity_benefit
+    - sda
+    - is_entitled_to_carer_benefit  # 13(1)(b)(iv) and (vii): carer's allowance, or carer's assistance under the Social Security (Scotland) Act 2018 s.28
+    - esa_contrib
+    - receives_limited_capability_for_work_credits

policyengine_uk/parameters/gov/hmrc/tax_free_childcare/caring_or_incapacity_benefits_in_payment.yaml

@@ -0,0 +1,31 @@
+description: HMRC does not count a partner as in qualifying paid work, for another person's Tax-Free Childcare caring or incapacity route, while that partner is paid any of these benefits or allowances, or entitled to these credits.
+metadata:
+  reference:
+    - title: The Childcare Payments (Eligibility) Regulations 2015 - Regulation 13(3)
+      href: https://www.legislation.gov.uk/uksi/2015/448/regulation/13
+    - title: The Childcare Payments (Miscellaneous Amendments) Regulations 2022 - Regulation 2(6)
+      href: https://www.legislation.gov.uk/uksi/2022/1148/regulation/2/made
+  period: year
+  unit: program
+  label: Tax-Free Childcare caring or incapacity benefits in payment
+values:
+  # Reg 13(3): "paid a benefit or an allowance, or is entitled to a credit,
+  # described in paragraph (1)(b)". Payment, not entitlement, for benefits and
+  # allowances, so an allowance reduced to nil by an overlapping benefit does
+  # not exclude the partner.
+  2015-01-01:
+    - incapacity_benefit  # 13(1)(b)(i) and (iii)
+    - sda  # 13(1)(b)(ii)
+    - carers_allowance  # 13(1)(b)(iv): the amount payable after overlapping benefits
+    - receives_carers_allowance  # 13(1)(b)(iv): carer's allowance supplied as received
+    - esa_contrib  # 13(1)(b)(v)
+    - receives_limited_capability_for_work_credits  # 13(1)(b)(vi): entitled to a credit
+  # SI 2022/1148 reg 2(6)(b) inserted 13(1)(b)(vii) from 1 December 2022.
+  2022-12-01:
+    - incapacity_benefit
+    - sda
+    - carers_allowance
+    - esa_contrib
+    - receives_limited_capability_for_work_credits
+    - carer_support_payment  # 13(1)(b)(vii): the amount payable after overlapping benefits
+    - receives_carer_benefit  # 13(1)(b)(iv) and (vii): a carer benefit supplied as received