Tax Free Childcare eligibility - Adjusted net income temporarily exceeded 100k

On Feb 2024 my adjusted net income exceeded 100k, which made me ineligible to tax free childcare. I've appealed it on with pension contribution data and it got rejected. I've re-appealed it with self assessment showing a net adjusted income below 100k and it got rejected because on Feb it exceeded the threshold. What are the tax free childcare eligibility criteria when an individual crosses temporarily the 100k threshold during the year, but then go below it at the end of the tax year?

Hi akkord,
You can find the general tax-free childcare criteria here:
Tax-Free Childcare
To discuss the response to your appeal, you can contact our Child Benefit department here by webchat or phone.
Child Benefit: general enquiries.
Thank you.