Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 200213

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 200326; or

ii

by a domiciliary care worker under the Domiciliary Care Agencies Regulations 200227.