d

by a home based childcare provider approved by a Health and Social Care Trust in Northern Ireland in line with Department of Health for Northern Ireland Approved Home Childcare guidance.

3

Care provided for a child outside Northern Ireland—

a

by a childcare provider approved by an organisation accredited by the Secretary of State; or

b

in any other case, by a childcare provider approved or accredited under the legislation of the relevant state, where evidence of such approval or accreditation is provided to the Department by the claimant.

5

For the purposes of paragraphs (2)(a) and (3), when calculating the amount in accordance with paragraph (1)(a) the reference to regulation 4 of the National Minimum Wage Regulations is a reference to regulation 4 as in force at the beginning of the assessment period or month for which the calculation is performed.