Explanatory Note
(This note is not part of the Regulations)
These Regulations are the first Regulations made under powers contained in the Childcare Act 2016 (c.5). The Regulations make further provision about free childcare for young children of working parents in England.
Regulation 3 sets out the conditions for a child to qualify as a child of working parents for the purposes of section 1(2)(c) of the Childcare Act 2016.
Regulations 4 to 10 specify the conditions relating to a parent, and any partner of the parent of the young child.
Regulations 11 to 16 make provision regarding the declaration which must be made in respect of the young child.
Regulation 17 makes provision regarding the determination that the Commissioners for Her Majesty's Revenue and Customs must make as to whether the young child meets some of the criteria to be a qualifying child of working parents.
Regulations 18 and 19 make provision regarding the sharing of information with the Commissioners for Her Majesty's Revenue and Customs to assist it in making determinations under regulation 17.
Regulations 20 to 24 make provision regarding applications for review and appeals of determinations made under regulation 17.
Regulations 25 to 32 make provision regarding penalties for inaccurate, false, misleading information or actions in connection with a determination made under regulation 17.
Regulations 33 to 38 make provision regarding English local authorities' duty to secure that early years provision is available free of charge.
Regulations 40 to 43 make amendments to primary legislation consequential to the provision made in these Regulations.
A paper version of Destitution Domestic Violence concession referred to in regulation 12(1)(d)(ii) may be obtained by writing to the Home Office at 2 Marsham Street, London, SW1P 4DF.
An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.