Yes and no. Expenses are "qualified" for the child and dependent tax credit if you are working or looking for work. However, the dollar amount of the credit is based on your income earned from working. If you never find a job, you can't use the credit, even though your expenses are "qualified."
(You say "partner" so I assume you are not married. This example would be slightly different if you were married.) For example, you can count $250 of your child care as "qualified" for each month you are looking for work. Suppose you get a job in October. Your "qualified" expenses for the child care credit would be $250 for August, $250 for September, and your actual expenses for October-December. However, the maximum credit will be based on the wages you earn, even if your wages are less than your qualified expenses.
