Income from property as part of Free Childcare Hours

Hi, My partner and I are due to get married in September 2024, and we have a child already who will soon be in childcare. My partner purchased a property before we met, which is now rented out because she lives with me in my owned property. I am trying to understand; 1. Whether income from property is included in the calculation for free childcare hours where the maximum taxable net salary needs to be below £100k? It says on this gov site that "Certain types of income will not count towards the minimum amount you must earn to be eligible... These include...income from investing in property" however this does not mention if also true for the maximum amount (https://www.gov.uk/tax-free-childcare) 2. If it is included, and once we are married, are we able to split the rental income 50/50 so that neither of us is over the threshold for childcare? I understand a declaration of trust may be required because this property is only in my partner's name, but not sure about after marriage. Regards, Stuart

Hi,

Please contact the Childcare Service team for advice.

Childcare Service helpline

Thank you.

Thank you, but on my second point, am I right that in order to split the rental income 50/50 that I would need a declaration of trust after we get married?