The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003

Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

13.—(1) Amend regulation 14 as follows.

(2) At the beginning of paragraph (1) insert—

• “Subject to paragraph (1A),”.

(3) After paragraph (1) insert—

“(1A) Child care charges do not include charges in respect of care provided by a relative of a child wholly or mainly in the child’s home.

(1B) For the purposes of this regulation—

(a) “relative” means parent, grandparent, aunt, uncle, brother or sister whether by blood, half blood, marriage 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.”.

(4) In paragraph (2)(d)—

(a) for “in any part of the United Kingdom” substitute “anywhere outside the United Kingdom”; and

(b) omit paragraph (ii).

(5) After paragraph (2)(d) insert—

“(e) in England—

(i) wholly or mainly in the child’s home by a child care provider approved in accordance with the Tax Credits (Approval of Home Child Care Providers) Scheme 2003(1); or

(ii) by a domiciliary care worker under the Domiciliary Care Agencies Regulations 2002(2).”.

(1)

S.I. 2003/463.

(2)

S.I. 2002/3214.