The Upper Tribunal in this case gives guidance on how HMRC should calculate the earnings in a period of a term time worker and advises that this should not be done by looking at the wages they receive in a period but rather by looking at the wages they expect to receive for work done in a period. This should mean more term time workers on low incomes who are paid a monthly salary should now qualify for 30 hours free childcare.
MH v Secretary of State for Work and Pensions (SC944/19/01408)
CPAG represented the appellant in a challenge to the universal credit (UC) rules that prevent certain 19 year olds who are in full-time, non-advanced education from being included in their parents’ UC claim, while they are also prevented from claiming UC in their own right, on the basis that the provisions are discriminatory and irrational. The appeal was heard by the First-tier Tribunal on 24 November and was dismissed.