The Childcare Payments Act 2014 (c. 28) (“the Act”) introduces a scheme for supporting childcare, through payments (“top-up payments”) to parents and other persons who are responsible for a child, in order to enable those parents or other persons to work. To be eligible to receive top-up payments, a person must make payments for childcare from a childcare account, and top-up payments will be made, up to a maximum amount for an entitlement period (the “relevant maximum”). Section 19(5) of the Act specifies the relevant maximum.