Income Tax (Earnings and Pensions) Act 2003

Status:

Point in time view as at 21/11/2009. This version of this provision has been superseded.

Status

You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.

Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 318C is up to date with all changes known to be in force on or before 05 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation

Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.

[F1318CChildcare: meaning of “qualifying child care”U.K.

This section has no associated Explanatory Notes

(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—

F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F4(ba)by a person registered under Part 3 of the Childcare Act 2006,]

[F5(c)by or under the direction of the proprietor of a school on the school premises (subject to subsection (2B)),] [F6or]

F7(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9...

F10(ea). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11(eb). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f)by a domiciliary care worker under the Domiciliary Care Agencies Regulations 2002, and

F12(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F13(2A)In subsection (2)(c)—

“proprietor”, in relation to a school, means—
(a)
the governing body incorporated under section 19 of the Education Act 2002, or
(b)
if there is no such body, the person or body of persons responsible for the management of the school;
“school” means a school that Her Majesty’s Chief Inspector of Education, Children’s Services and Skills (the “Chief Inspector”) is or may be required to inspect;
“school premises” means premises that may be inspected as part of an inspection of the school by the Chief Inspector.

(2B)Care provided for a child in England is not registered or approved care under subsection (2)(c) if—

(a)it is provided during school hours for a child who has reached compulsory school age, or

(b)it is provided in breach of a requirement to register under Part 3 of the Childcare Act 2006.]

(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 F14..., by a school on school premises or by a local authority, F15...

(d)by a child care provider approved by an organisation accredited under the Tax Credit (New Category of Child Care Provider) Regulations 1999 F15...

[F16(e)by a domiciliary care worker under the Domiciliary Care Agencies (Wales) Regulations 2004,]F17...

[F18(f)by a child care provider approved under the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007.]

[F19(g)by a foster parent F20... F21...]

(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, F22...

(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[F23, or

(c)by a foster carer.]

(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, F24...

(c)in the case of care provided for a child out of school hours F25..., by a school on school premises or by an education and library board or an HSS trust.

[F26(d)by a foster parent, or

(e)by a home child care provider approved in accordance with the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006.]

(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, F27...

(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 child[F28, F29...

(c)in the case of care falling within subsection F30... [F31(3)(f)], 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][F32, or

(d)if it is provided by a foster parent[F33, foster carer or kinship carer in respect of a child whom that person is fostering or is looking after as the child’s kinship carer]].

(8)In subsection (7)—

“partner” means one of a [F34couple (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 [F35or civil partnership]

[F36(9)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.].

[F37(10)In this section “foster parent” in relation to a child—

(a)in relation to England, means a person with whom the child is placed under the Fostering Services Regulations 2002;

(b)in relation to Wales, means a person with whom the child is placed under the Fostering Services (Wales) Regulations 2003; and

(c)in relation to Northern Ireland, means a person with whom the child is placed under the Foster Placement (Children) Regulations (Northern Ireland) 1996.

(11)In this section—