Tax-Free Childcare: Who is an eligible person?
TFC top-up payments can only be made to someone if they are an 'eligible person' for the entitlement period.
- Who is an eligible person?
- Who counts as a partner for TFC?
- Temporary absence
- Further guidance on determining partner status
A person is an eligible person for an entitlement period if:
- They meet certain eligibility conditions
- If they have a partner, the person's partner also meets certain eligibility conditions
The conditions that need to be met depend on whether you are considering the eligible person (the claimant) or their partner, as the table below shows:
| Eligibility conditions | Need to be met by an eligible person | Need to be met by claimant's partner |
| Age | YES | NO |
| Being in the UK | YES | NO |
| Responsibility for the child | YES | NO |
| Paid work | YES | YES |
| Maximum income | YES | YES |
| Receipt of other benefits | YES | YES |
We explain the requirements for each eligibility condition if our 'eligibility conditions' section. In order to be an eligible person, the claimant's partner must meet conditions shown in column 3 of the table. If they do not, the claimant will not be an eligible person and will not be entitled to receive a TFC top-up.
Who counts as a partner for TFC?
For TFC, two people are regarded as partners at any time if they are both at least 16 years old at that time and either:
- They are married to, or civil partners of, each other and are members of the same household; or
- They are not married to, or civil partners of, each other but are living together as a married couple or as civil partners
Where two people are parties to a polygamous marriage, they are not regarded as partners for purposes of the Act if:
- One of them is party to an earlier marriage that still subsists; and
- The other party to that earlier marriage is living in the same household
A polygamous marriage means a marriage during which a party to it is married to more than one person and which took place under the laws of a country which permits polygamy.
Where a person's partner is temporarily absent from the household at the date of the declaration of eligibility (this is the date the person makes their declaration that they are an eligible person for the entitlement period and is part of the initial claim process and the ongoing re-confirmation process), they are not to be treated as a partner for TFC purposes if:
- The absence exceeds, or is expected to exceed, 6 months
- The absent person is in prison
Further guidance on determining partner status
The definition of a ‘partner’ for TFC is the same as that used for Universal Credit (but is slightly different to the rules that used to apply to tax credit claims). See HMRC’s TFC manual. The following guidance will be helpful on establishing if two people are living together as a married couple:
Universal Credit - ADM Chapter E4
Last reviewed/updated 4 June 2025