The London Borough of Waltham Forest v CA
[2024] UKUT 39 (AAC)
Manchester City Council v NG
7 February 2023
[2023] UKUT 51 (AAC)
Upper Tribunal
Someone paid to keep their kids' spots at a daycare that was closed during lockdown. A court ruled this wasn't a valid childcare expense for housing benefit because no childcare was actually given, so they had to repay the money.
Key Facts
- •Claimant received overpayment of housing benefit (£1701.58) due to childcare cost calculations.
- •Overpayment period: 23 March 2020 to 13 July 2020 (during Covid-19 lockdown).
- •Childcare provider was closed during lockdown, but claimant paid to reserve places.
- •Local authority deemed payments not 'relevant child care charges' under Housing Benefit Regulations 2006.
- •First-tier Tribunal allowed appeal, stating pandemic circumstances constituted childcare provision.
Legal Principles
Childcare charges are deductible from income only if they are 'relevant child care charges' as defined in regulation 28 of the Housing Benefit Regulations 2006.
Housing Benefit Regulations 2006 (SI No 213), Regulation 28
'Relevant child care charges' require that payments are made for care which is actually provided.
Housing Benefit Regulations 2006 (SI No 213), Regulation 28(6) and 28(7)
Outcomes
First-tier Tribunal decision was set aside.
The First-tier Tribunal erred in law by considering the pandemic circumstances as constituting childcare provision when no care was actually provided.
Local authority's decision (of 9 December 2020) was deemed correct in fact and law.
Payments made during lockdown to reserve childcare places, while the provider was closed, did not meet the definition of 'relevant child care charges' under the regulations.