Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 20033

1

Section 318C of that Act4 (meaning of “qualifying child care”) is amended as follows.

2

In subsection (2)—

a

omit paragraph (b);

b

after that paragraph insert—

ba

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

c

for paragraph (c) substitute—

c

by or under the direction of the proprietor of a school on the school premises (subject to subsection (2B)),

d

omit paragraph (eb) (and the “or” after it);

e

at the end insert—

, or

g

by a foster parent under the Fostering Services Regulations 20025 in relation to a child other than one whom the foster parent is fostering.

3

After that subsection insert—

2A

In subsection (2)(c)—

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

    1. a

      the governing body incorporated under section 19 of the Education Act 20026, 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 registered or approved care under subsection (2)(c) 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.

4

In subsection (3)—

a

omit the “or” after paragraph (e);

b

at the end insert—

, or

g

by a foster parent under the Fostering Services (Wales) Regulations 20037 in relation to a child other than one whom the foster parent is fostering.