your child(ren) was either under 18 or unable to work because of a disability, and:
* you were a single parent, or
* you and your spouse/partner were employed or self-employed, (this doesn't apply to couples who are separated), or
* you or your partner were disabled or physically unable to care for your child(ren).
You also need to have receipts to show that you paid for childcare.
Exceptions:
You can't claim this tax credit if you live in a communal home, such as a resthome or a hospice (unless you or your spouse/partner live in the communal home and are regularly involved in running it).作者: Derek家的小美女 时间: 2011-4-6 13:03:47