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”.