Part 4Employment income: exemptions

Chapter 11Miscellaneous exemptions

Childcare

318BF1Childcare: meaning of “care”, “child” and “parental responsibility”

1

For the purposes of sections 318 and 318A (exemptions for employer-provided or employer-contracted childcare) “care” means any form of care or supervised activity that is not provided in the course of the child’s compulsory education.

2

For the purposes of those sections a person is a “child” until the last day of the week in which falls the 1st September following the child’s fifteenth birthday (or sixteenth birthday if the child is disabled).

3

For the purposes of subsection (2) a child is disabled if—

a

a disability living allowance is payable in respect of him, or has ceased to be payable solely because he is a patient,

b

he—

i

is registered as blind in a register compiled by a local authority under section 29 of the National Assistance Act 1948 (welfare services),

ii

has been certified as blind in Scotland and in consequence is registered as blind in a register maintained by or on behalf of a local authority in Scotland, or

iii

has been certified as blind in Northern Ireland and in consequence is registered as blind in a register maintained by or on behalf of a Health and Social Services Board, or

c

he ceased to be so registered as blind within the previous 28 weeks.

4

In subsection (3)(a) “patient” means a person (other than a person who is serving a sentence imposed by a court in a prison or youth custody institution or, in Scotland, a young offenders' institution) who is regarded as receiving free in-patient treatment within the meaning of the Social Security (Hospital In-Patients) Regulations 1975 or the Social Security (Hospital In-Patients) Regulations (Northern Ireland) 1975.

5

For the purposes of sections 318 and 318A “parental responsibility” means all the rights, duties, powers, responsibilities and authority which by law a parent of a child has in relation to the child and the child’s property.

6

In this section and section 318C “local authority” means—

a

in relation to England, the council of a county or district, a metropolitan district, a London Borough, the Common Council of the City of London or the Council of the Isles of Scilly;

b

in relation to Wales, the council of a county or county borough;

c

in relation to Scotland, a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994.