Vic Dee

I'm working out if we qualify for free childcare hours and childcare tax credits, my partner is self-employed and his net income is over 100k, however his taxable income is significantly under 100k as through his annual investment allowance (AIA) it's reduced his taxable income. Does AIA count as 'certain tax reliefs'? The definition on the HMRC website for adjusted net income: total taxable income before any Personal Allowances and less certain tax reliefs, for example (trading losses, pension contributions etc.) Does AIA count as certain tax reliefs? Any help would be really appreciated as I can't seem to get through to anyone on the phone...