Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20024

1

Amend regulation 14 (child care charges) as follows.

2

In paragraph (1A).

a

in sub-paragraph (d) for “regulation 14(2)(f)(ii)” substitute “regulation 14(2)(f)(vii)”,

b

in sub-paragraph (e)—

i

after “a foster parent” add “, a foster carer or a kinship carer”, and

ii

for “that foster parent is fostering” substitute “that person is fostering or is looking after as the child’s kinship carer”.

3

In paragraph (1B), after sub-paragraph (b), insert—

c

“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 20026;

ii

in relation to Wales, means a person with whom the child is placed under the Fostering Services (Wales) Regulations 20037;

iii

in relation to Northern Ireland, means a person with whom the child is placed under the Foster Placement (Children) Regulations (Northern Ireland) 19968; and

d

“foster carer” and “kinship carer” have the meanings given in regulation 2 of the Looked After Children (Scotland) Regulations 20099.

4

In paragraph (2)

a

In sub-paragraph (b) for paragraph (iii) substitute—

iii

by a foster carer in relation to a child other than one whom that person is fostering;

b

in sub-paragraph (c)(iv) omit “under the Foster Placement (Children) Regulations (Northern Ireland) 1996”;

c

in sub-paragraph (f)(v) omit “under the Fostering Services (Wales) Regulations 2003”.