Introductory
I1I22Qualifying childcare
1
In this Act “childcare” means any form of care or supervised activity for a child that is not provided in the course of the child's compulsory education.
2
Childcare that is provided for a person is “qualifying childcare” for the purposes of this Act if—
a
it is registered or approved childcare, and
b
the main reason, or one of the main reasons, for incurring the costs of the childcare is—
i
to enable the person to work, or
ii
where the person has a partner, to enable both the person and the person's partner to work.
3
Regulations may—
a
make provision about what is, or is not, to be regarded as registered or approved childcare for the purposes of this section;
b
define what is meant by “work” for the purposes of this section;
c
specify cases where the condition in subsection (2)(b) is to be treated as met;
d
specify cases where that condition does not need to be met.
4
Regulations made under subsection (3)(a) may, in particular, provide that childcare provided outside the United Kingdom is registered or approved childcare if it is provided by a person approved by an organisation that is accredited by a person or body under an enactment.
5
Subsection (2) is subject to any direction made under section 50 (which enables HMRC in certain circumstances to direct that childcare provided by a person is not qualifying childcare).