The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

14.—(1)  [F1 Subject to paragraph (1A),] for the purposes of section 12 of the Act charges incurred for child care are charges paid by the person, or in the case of a joint claim, by either or both of the persons, for child care provided for any child for whom the person, or at least one of the persons, is responsible [F2 within the meaning of regulation 3 of the Child Tax Credit Regulations 2002].

In these Regulations, such charges are called “relevant child care charges”.

[F3 (1A) Child care charges do not include charges in respect of care provided by

[F4 (a) a relative of the child, wholly or mainly in the child’s home, or

(b) a provider mentioned in regulation 14(2)(e)(ia), in circumstances where the care is excluded from being qualifying child care by Article 5(2)(c) of the Tax Credits (Approval of Child Care Providers) Scheme 2005.]

[F5 (c) a provider mentioned in regulation 14(2)(c)(v), in circumstances where the care is excluded from being qualifying child care by Article 4(2)(c) of the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006.]

[F6 (d) a provider mentioned in regulation 14(2)(f)(ii), in circumstances where the care is excluded from being qualifying child care by Article 5(3)(d) of the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007.]]

[F3 (1B) For the purposes of this regulation—

(a) “relative” means parent, grandparent, aunt, uncle, brother or sister whether by blood, half blood, marriage[F7 , civil partnership] or affinity;

(b) “the child’s home” means the home of the person, or in the case of a joint claim of either or both of the persons, responsible for the child.]

(2) “Child care” means care provided for a child—

(a) in England and Wales—

(i) by persons registered under Part 10A of the Children Act 1989 M1 ;

(ii) in schools or establishments which are exempted from registration under Part 10A of the Children Act 1989 by virtue of paragraph 1 or 2 of Schedule 9A M2 to that Act;

(iii) in respect of any period [F8 on or before] [F9 the last day he is treated as a child for the purposes of this regulation,] where the care is provided out of school hours, by a school on school premises or by a local authority; F10 ...

(iv) by a child care provider approved by an accredited organisation within the meaning given by regulation 4 of the Tax Credit (New Category of Child Care Provider) Regulations 1999 M3 ; [F11 or]

[F12 (v) by a foster parent under the Fostering Services Regulations 2002 or the Fostering Services (Wales) Regulations 2003 in relation to a child other than one whom he is fostering;]

(b) in Scotland—

(i) by a person in circumstances where the care service provided by him consists of child minding or of day care of children within the meaning of section 2 of the Regulation of Care (Scotland) Act 2001 M4 and is registered under Part 1 of that Act; F13 ...

[F14 (ia) by a child care agency where the service consists of or includes supplying, or introducing to persons who use the service, child carers within the meaning of sections 2(7) and (8) of the Regulation of Care (Scotland) Act 2001; or]

(ii) by a local authority in circumstances where the care service provided by the local authority 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 is registered under Part 2 of that Act; [F15 or]

[F16 (iii) by a foster carer under the Fostering of Children (Scotland) Regulations 1996 in relation to a child other than one whom he is fostering;]

(c) in Northern Ireland—

(i) by persons registered under Part XI of the Children (Northern Ireland) Order 1995 M5 ; F17 ...

(ii) by institutions and establishments exempt from registration under that Part by virtue of Article 121 of that Order; or

[F18 (iii) in respect of any period ending on or before the day on which he ceases to be a child for the purposes of this regulation, where the care is provided out of school hours by a school on school premises or by an Education and Library Board or a Health and Social Services Trust; or

(iv) by a foster parent under the Foster Placement (Children) Regulations (Northern Ireland) 1996 in relation to a child other than one whom he is fostering; or]

[F19 (v) by a child care provider approved in accordance with the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006.]

(d) [F20 anywhere outside the United Kingdom]—

(i) by a child care provider approved by an accredited organisation within the meaning given by regulation 4 of the Tax Credit (New Category of Child Care Provider) Regulations 2002 M6 ; or

F21 (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F22 (e) in England—

F23 (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F24 (ia) by a child care provider approved in accordance with the Tax Credits (Approval of Child Care Providers) Scheme 2005;] F25 ...

[F26 (ib) by a child care provider registered under the Childcare (Voluntary Registration) Regulations 2007; or]

(ii) by a domiciliary care worker under the Domiciliary Care Agencies Regulations 2002.]

[F27 (f) in Wales by a domiciliary care worker under the Domiciliary Care Agencies (Wales) Regulations 2004.][F28 or

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

(3) For the purposes of this regulation a person is a child until the last day of the week in which falls the 1st September following that child’s fifteenth birthday (or sixteenth birthday if the child is disabled).

(4) For the purposes of paragraph (3) a child is disabled where—

(a) a disability living allowance is payable in respect of that child, or has ceased to be payable solely because he is a patient;

(b) the child is registered as blind in a register compiled by a local authority under section 29 of the National Assistance Act 1948 M7 (welfare services) or, in Scotland, has been certified as blind and in consequence is registered as blind in a register maintained by or on behalf of a local authority in Scotland, or, in Northern Ireland has been certified as blind and in consequence is registered as blind in a register maintained by or on behalf of a Health and Social Services Board; or

(c) the child ceased to be registered as blind in such a register within the 28 weeks immediately preceding the date of claim.

(5) Charges paid in respect of the child’s compulsory education or charges paid by a person to a partner or by a partner to the person in respect of any child for whom either or any of them is responsible are not relevant child care charges.

(6) Where regulation 15(4) (agreement for the provision of future child care) applies—

(a) the words “charges paid” in paragraph (1) include charges which will be incurred, and

(b) the words “child care provided” in paragraph (1) include care which will be provided.

F29 (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) Relevant child care charges are calculated on a weekly basis in accordance with regulation 15.

Textual Amendments

F1 Words in reg. 14(1) inserted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 13(2)

F2 Words in reg. 14(1) inserted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 10(a)

F3 Reg. 14(1A)(1B) inserted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 13(3)

F4 Words in reg. 14(1A) substituted (6.4.2005) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2005 (S.I. 2005/769), regs. 1(1), 3

F5 Reg. 14(1A)(c) added (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 20(4)

F6 Reg. 14(1A)(d) inserted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 6(2)

F7 Words in reg. 14(1B)(a) inserted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 2(4)

F8 Words in reg. 14(2)(a)(iii) substituted (1.6.2004) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2004 (S.I. 2004/1276), regs. 1, 2(2)(a)(i)

F9 Words in reg. 14(2)(a)(iii) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 15

F10 Word in reg. 14(2)(a)(iii) omitted (1.6.2004) by virtue of The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2004 (S.I. 2004/1276), regs. 1, 2(2)(a)(ii)

F11 Word in reg. 14(2)(a)(iv) added (1.6.2004) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2004 (S.I. 2004/1276), regs. 1, 2(2)(a)(iii)

F12 Reg. 14(2)(a)(v) inserted (1.6.2004) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2004 (S.I. 2004/1276), regs. 1, 2(2)(a)(iv)

F13 Word in reg. 14(2)(b)(i) omitted (1.6.2004) by virtue of The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2004 (S.I. 2004/1276), regs. 1, 2(2)(b)(i)

F14 Reg. 14(2)(b)(ia) added (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 20(5)

F15 Word in reg. 14(2)(b)(ii) added (1.6.2004) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2004 (S.I. 2004/1276), regs. 1, 2(2)(b)(ii)

F16 Reg. 14(2)(b)(iii) inserted (1.6.2004) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2004 (S.I. 2004/1276), regs. 1, 2(2)(b)(ii)

F17 Word in reg. 14(2)(c) omitted (1.6.2004) by virtue of The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2004 (S.I. 2004/1276), regs. 1, 2(2)(c)(i)

F18 Reg. 14(2)(c)(iii)(iv) inserted (1.6.2004) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2004 (S.I. 2004/1276), regs. 1, 2(2)(c)(ii)

F19 Reg. 14(2)(c)(v) added (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 20(6)

F20 Words in reg. 14(2)(d) substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 13(4)(a)

F21 Reg. 14(2)(d)(ii) omitted (6.4.2003) by virtue of The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 13(4)(b)

F22 Reg. 14(2)(e) inserted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 13(5)

F23 Reg. 14(2)(e)(i) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2005 (S.I. 2005/769), reg. 4(a)

F24 Reg. 14(2)(e)(ia) inserted (6.4.2005) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2005 (S.I. 2005/769), regs. 1(1), 4(b)

F25 Word in reg. 14(2)(e)(ia) omitted (6.4.2007) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 6(3)(a)

F26 Reg. 14(2)(e)(ib) inserted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 6(3)(b)

F27 Reg. 14(2)(f) inserted (3.11.2004) by The Tax Credits (Miscellaneous Amendments No. 3) Regulations 2004 (S.I. 2004/2663), regs. 1, 3(2)

F28 Words in reg. 14(2)(f) inserted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 6(4)

F29 Reg. 14(7) omitted (6.4.2004) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 10(b)

Modifications etc. (not altering text)

C1 Reg. 14 applied (for specified purposes and with effect in accordance with reg. 1 of the amending S.I., in force in so far as not already in force and with effect in accordance with reg. 1 of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) Regulations 2002 (S.I. 2002/2006), regs. 1, 4(4) Table 1 Item 15

C2 Reg. 14 applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Notifications) Regulations 2002 (S.I. 2002/2014), regs. 1(1), 31(4)

Marginal Citations

M1 Part 10A of the Children Act 1989 was inserted by section 79 of the Care Standards Act 2000 (c.14).

M2 Schedule 9A to the Children Act 1989 (c.41) was inserted by Schedule 3 to the Care Standards Act 2000.

M3 S.I. 1999/3110.

M4 2001 asp 8.

M5 S.I. 1995/755 (N.I. 2).

M6 S.I. 2002/1417.

M7 1948 c.29; section 29 was amended by the National Assistance (Amendment) Act 1959 (c.30), section 1(2); the Mental Health (Scotland) Act 1960 (c.61), sections 113(1) and 114 of and Schedule 4 to the Social Work (Scotland) Act 1968 (c.49), section 95(2) and Schedule 9 Part 1; the Local Government Act 1972 (c.70), sections 195(6), 272(1), Schedule 23 paragraph 2 and Schedule 30; the Employment and Training Act 1973 (c.50), section 14(1) and Schedule 3 paragraph 3; the National Health Service Act 1977 (c.49), section 129 and Schedule 15 paragraph 6; the Health and Social Services and Social Security Adjudications Act 1983 (c.41), section 30 and Schedule 10 Part I; the Children Act 1989 (c.41) section 108(5) and Schedule 13 paragraph 11(2); and the National Health Service and Community Care Act 1990 (c.19), section 44(7).