Part 4Employment income: exemptions
Chapter 11Miscellaneous exemptions
Childcare
318CF1Childcare: meaning of “qualifying child care”
1
For the purposes of section 318A “qualifying child care” means registered or approved care within any of subsections (2) to (6) below that is not excluded by subsection (7) below.
2
Care provided for a child in England is registered or approved care if it is provided—
a
by a person registered under Part 10A of the Children Act 1989,
b
by a school or establishment that does not need to be registered under that Part to provide the care because of an exemption under paragraph 1 or 2 of Schedule 9A to that Act,
c
in the case of care provided for a child out of school hours between the child’s 8th birthday and the last day on which he is treated as being a child, by a school on school premises or by a local authority, or
d
by a child care provider approved by an organisation accredited under the Tax Credit (New Category of Child Care Provider) Regulations 1999,
F3e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4ea
by a child care provider approved in accordance with the Tax Credits (Approval of Child Care Providers) Scheme 2005, or
f
by a domiciliary care worker under the Domiciliary Care Agencies Regulations 2002.
3
Care provided for a child in Wales is registered or approved care if it is provided—
a
by a person registered under Part 10A of the Children Act 1989,
b
by a school or establishment that does not need to be registered under that Part to provide the care because of an exemption under paragraph 1 or 2 of Schedule 9A to that Act,
c
in the case of care provided for a child out of school hours between the child’s 8th birthday and the last day on which he is treated as being a child, by a school on school premises or by a local authority, or
d
by a child care provider approved by an organisation accredited under the Tax Credit (New Category of Child Care Provider) Regulations 1999 F5 or
e
by a domiciliary care worker under the Domiciliary Care Agencies (Wales) Regulations 2004,
4
Care provided for a child in Scotland is registered or approved care if it is provided—
a
by a person in circumstances where the care service provided by him—
i
consists of child minding or of day care of children within the meaning of section 2 of the Regulation of Care (Scotland) Act 2001, and
ii
is registered under Part 1 of that Act, or
b
by a local authority in circumstances where the care service provided by the local authority—
i
consists of child minding or of day care of children within the meaning of section 2 of the Regulation of Care (Scotland) Act 2001, and
ii
is registered under Part 2 of that Act.
5
Care provided for a child in Northern Ireland is registered or approved care if it is provided—
a
by a person registered under Part XI of the Children (Northern Ireland) Order 1995, or
b
by an institution or establishment that does not need to be registered under that Part to provide the care because of an exemption under Article 121 of that Order, or
c
in the case of care provided for a child out of school hours between the child’s 12th birthday and the last day on which he is treated as being a child, by a school on school premises or by an education and library board or an HSS trust.
6
Care provided for a child outside the United Kingdom is registered or approved child care if it is provided by a child care provider approved by an organisation accredited under the Tax Credit (New Category of Child Care Provider) Regulations 2002.
7
Child care is excluded from section 318A—
a
if it is provided by the partner of the employee in question, or
b
if it is provided by a relative of the child wholly or mainly in the child’s home or (if different) the home of a person having parental responsibility for the childF6, or
c
in the case of care falling within subsection (2)(ea), if—
i
it is provided wholly or mainly in the home of a relative of the child, and
ii
the provider usually provides care there solely in respect of one or more children to whom the provider is a relative.
8
In subsection (7)—
“partner” means one of a married or unmarried couple; and
“relative” means parent, grandparent, aunt, uncle, brother or sister, whether by blood, half blood or marriage.
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In subsection (7)(c), “relative in relation to a child, also includes—
a
a local authority foster parent in relation to the child,
b
a foster parent with whom the child has been placed by a voluntary organisation,
c
a person who fosters the child privately (within the meaning of section 66 of the Children Act 1989, or
d
a step-parent of the child.