PART 2 CONDITIONS OF ENTITLEMENT

Child care element

C2C114

1

F3Subject 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 F5within the meaning of regulation 3 of the Child Tax Credit Regulations 2002.

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

F11A

Child care charges do not include charges in respect of care provided by

F10a

a relative of the child, wholly or mainly in the child’s home, or

F32b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14c

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.

F15d

a provider mentioned in F34regulation 14(2)(f)(vii), 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.

F29e

a foster parentF35, a foster carer or a kinship carer in respect of a child whom F36that person is fostering or is looking after as the child’s kinship carer.

F11B

For the purposes of this regulation—

a

“relative” means parent, grandparent, aunt, uncle, brother or sister whether by blood, half blood, marriageF11, 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.

F33c

“foster parent” in relation to a child—

i

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

ii

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

iii

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

d

“foster carer” and “kinship carer” have the meanings given in regulation 2 of the Looked After Children (Scotland) Regulations 2009.

2

“Child care” means care provided for a child—

a

in England F18...—

F26i

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F23ii

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F22iia

by a person registered under Part 3 of the Childcare Act 2006;

F24iii

in respect of any period on or before the last day the child is treated as a child for the purpose of this regulation by or under the direction of the proprietor of a school on the school premises F27(subject to paragraph (2B));

iv

F16...; F17...

F30v

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F31vi

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

vii

by a domiciliary care worker under the Domiciliary Care Agencies Regulations 2002; F25...

F25viii

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 F47schedule 12 to the Public Services Reform (Scotland) Act 2010 and is registered under Part 5 of that Act; F9...

F12ia

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 ofF48paragraph 5 of schedule 12 to the Public Services Reform (Scotland) Act 2010; 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 F49schedule 12 to the Public Services Reform (Scotland) Act 2010 and is registered under Part 5 of that Act; or; F38...

F39iii

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

in Northern Ireland—

i

by persons registered under Part XI of the Children (Northern Ireland) Order 1995 M1; F7...

ii

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

F8iii

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

F40iv

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F13v

by a child care provider approved in accordance with the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006.F41; or

vi

by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would fall within one of the descriptions in paragraph (2C);

d

F2anywhere 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 M2; or

F4ii

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F20e

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F19f

in Wales—

i

by persons registered under F42Part 2 of the Children and Families (Wales) Measure 2010;

ii

F44by a person in circumstances where, but for article 11, 12 or 14 of the Child Minding and Day Care Exceptions (Wales) Order 2010, the care would be day care for the purposes of Part 2 of the Children and Families (Wales) Measure 2010;

iii

in respect of any period on or before 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;

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;

F45v

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

vi

by a domiciliary care worker under the Domiciliary Care Agencies (Wales) Regulations 2004; F46...

vii

by a child care provider approved under the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007.F43; or

viii

by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would fall within one of the descriptions in paragraph (2D).

F212A

In paragraph (2)(a)(iii)—

  • “proprietor”, in relation to a school, means –

    1. a

      the governing body incorporated under section 19 of the Education Act 2002, or

    2. 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 F28child care under paragraph (2)(a)(iii) 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.

F372C

The descriptions referred to in paragraph (2)(c)(vi) are—

a

child minding or day care for the purposes of Part 11 of the Children (Northern Ireland) Order 1995; and

b

qualifying child care for the purposes of the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006.

F372D

The descriptions referred to in paragraph (2)(f)(viii) are—

a

child minding, or day care, for the purposes of Part 2 of the Children and Families (Wales) Measure 2010; and

b

qualifying child care for the purposes of 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;

F53b

the child is certified as severely sight impaired or blind by a consultant ophthalmologist;

c

the child ceased to be F54certified as severely sight impaired or blind by a consultant ophthalmologist within the 28 weeks immediately preceding the date of claim;F52...

d

F50personal independence payment is payable in respect of that child, or would be payable but for regulations under section 86(1) (hospital in-patients) of the Welfare Reform Act 2012F51; or

e

armed forces independence payment is payable in respect of that child.

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.

F67

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8

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