2011 No. 775
The Income Tax (Qualifying Child Care) Regulations 2011
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Regulations, in exercise of the powers conferred by section 318D(2) of the Income Tax (Earnings and Pensions) Act 20031, and having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 20022 relating to entitlement to the child care element of working tax credit.
Citation and commencement1
These Regulations may be cited as the Income Tax (Qualifying Child Care) Regulations 2011 and come into force on 6th April 2011.
Amendment of section 318(5)(a) of the Income Tax (Earnings and Pensions) Act 20032
Amendments of section 318C of the Income Tax (Earnings and Pensions) Act 20033
1
Section 318C of the Income Tax (Earnings and Pensions) Act 20035 (meaning of “qualifying child care”) is amended as follows.
2
In subsection (3) (Wales)—
a
in paragraph (a) for “Part 10A of the Children Act 19896” substitute “Part 2 of the Children and Families (Wales) Measure 2010”,
b
for paragraph (b) substitute—
b
by a person in circumstances where, but for article 11, 12 or 14 of the Child Minding and Day Care Exceptions (Wales) Order 20107, the care would be day care for the purposes of Part 2 of the Children and Families (Wales) Measure 2010,
c
for paragraph (g) substitute—
g
by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would be—
i
child minding, or day care, for the purposes of Part 2 of the Children and Families (Wales) Measure 2010, or
ii
qualifying child care for the purposes of the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 20078.
3
In subsection (4) (Scotland)—
a
at the end of paragraph (a), insert “or”, and
b
omit paragraph (c) (and the “or” at the end of paragraph (b)).
4
In subsection (5) (Northern Ireland)—
a
omit paragraph (d) (and the “or” at the end of it), and
b
at the end of paragraph (e) insert—
, or
f
by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would be—
i
child minding, or day care, for the purposes of Part XI of the Children (Northern Ireland) Order 19959, or
ii
qualifying child care for the purposes of the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 200610.
5
In subsection (7) (exclusions), in paragraph (d), omit “foster carer or kinship carer” and “or is looking after as the child’s kinship carer”.
6
Omit subsection (11) (definitions)11.
(This note is not part of the Regulations)