Interesting NI decision re childcare in another Member state

Thanks to Lee at Law Centre (NI) for sending us this tribunal of commissioners decision.

It concerns those in NI who live near the border with the Republic of Ireland. In short, a tax credit claimant who lived in the UK and worked in the UK used a childcare provider based in the Republic of Ireland. Her claim for childcare costs through her tax credits claim was initially paid but HMRC later revised and stopped the payments. The Commissioners have found that the decision to find that she was not entitled to the child care element on the basis that the child care provider was based in another member state was unlawful.

A great win for Law Centre (NI)!

http://www.rightsnet.org.uk/pdfs/C1_14_15_TC_T.doc

(Have also added to http://www.rightsnet.org.uk/resources/tax-credits)

Cheers - Shawn

Case is also now on bailii - http://www.bailii.org/cgi-bin/markup.cgi?doc=/nie/cases/NISSCSC/2016/47.html&query=social+security&method=phrase