Meaning of “relevant childcare”
37.—(1) “Relevant childcare” means any of the care described in paragraphs (2) and (3) and other than care excluded by paragraph (4) or (5).
(2) Care provided in Northern Ireland for a child—
(a)by a person registered under Part XI of the Children (Northern Ireland) Order 1995,
(b)out of school hours by a school as part of the school activities, or
(c)by a childcare provider approved in accordance with a scheme under the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006(1).
(3) Care provided for a child outside Northern Ireland by a childcare provider approved by an organisation accredited by the Secretary of State.
(4) The following are not relevant childcare—
(a)care provided for a child by a close relative of the child, wholly or mainly in the child’s home, and
(b)care provided by a person who is a foster parent of the child.
(5) Care is not within paragraph (2)(a) if it is provided in breach of a requirement to register under Part 2 of the Children (Northern Ireland) Order 1995.
(6) In this regulation—
“child” includes a qualifying young person specified in regulation 34(1)(b)(ii) (the childcare costs condition);
“school” means a school as defined by Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986(2).