Child Care Rebate

You may be eligible for Child Care Rebate if:

•you use a Child Care Benefit approved child care service;

•you are eligible for Child Care Benefit, even if you earn too much to receive payment, and

•you and your partner meet the Work, Training, Study test or are exempt from it.

You meet the 'work, training, study test' for Child Care Rebate if you and your partner participated in work-related commitments at some time during the week in which you used child care or are exempt from that requirement. No minimum number of hours is required.

Child Care Rebate is different to Child Care Benefit and is not income tested.

The amount of Child Care Rebate you may receive per child, per financial year, depends on which year it is for and your out of pocket expenses. Out of pocket expenses are your total child care fees less the amount of any Child Care Benefit and Jobs, Education and Training Child Care Fee Assistance you may be eligible for.

The amount of Child Care Rebate is based on 50% of your out of pocket expenses. The maximum amount of Child Care Rebate you can get is $7,500 per child per year. The maximum amount payable is called the cap amount.

Once you reach the Child Care Rebate cap for your child for the financial year, you will not be entitled to any further rebate until the next financial year.

To receive Child Care Rebate you need to claim Child Care Benefit for approved child care. You do not need to lodge a separate claim for Child Care Rebate. You will automatically be assessed when you claim Child Care Benefit for approved care.

In some cases you may be assessed as being eligible for Child Care Benefit, but are not actually entitled to any payment because your income is too high. Even though you may not receive any benefit due to your income, you may still be eligible for Child Care Rebate.