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 F7couple (within the meaning given by section 137(1) of SSCBA 1992 or section 133(1) of SSCB(NI)A 1992) ; and

  • “relative” means parent, grandparent, aunt, uncle, brother or sister, whether by blood, half blood or marriage F8or civil partnership

F29

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..