These Regulations secure that childcare is available free of charge for qualifying children of working parents.

These Regulations replace the Childcare (Early Years Provision Free of Charge) (Extended Entitlement) Regulations 2016 (S.I. 2016/1257).

Part 3 provides for determinations as to whether a child is eligible for childcare under section 1 of the Childcare Act 2016 (c. 5) (“the Act”). In summary:

• regulations 13 to 18 specify matters for the purposes of section 1(2)(c) and (d) of the Act (which relate to the definition of “qualifying child of working parents”);

• regulations 19 to 21 provide for the making of declarations under section 1(2)(e) of the Act (to the effect that a child is a qualifying child of working parents);

• regulations 22 to 24 provide for the making of determinations as to whether a child is a qualifying child of working parents;

• regulations 25 and 26 set out the period for which a declaration in respect of a child determined to be a qualifying child of working parents has effect;

• regulation 27 sets out the period for which a child (in respect of whom a declaration has effect) is eligible for childcare under section 1 of the Act.

• regulations 28 and 29 provide for the disclosure of information.

Part 4 sets out offences and penalties. In summary:

• regulation 30 makes it an offence to share unlawfully any personal information disclosed under regulation 28 or 29;

• regulations 31 to 33 establish penalties for certain conduct connected with determinations as to whether a child is eligible for childcare under section 1 of the Act;

• regulations 34 and 35 provide for the assessment and enforcement of penalties.

Part 5 provides for reviews and appeals. In summary:

• regulations 36 to 38 provide for the review of, and the procedure to review, certain decisions made by the Commissioners for His Majesty’s Revenue and Customs;

• regulation 39 provides for appeals to the First-tier Tribunal against decisions reviewed under regulations 36 to 38;

• regulations 40 to 42 sets out the decisions the First-tier Tribunal may make in appeals.

• regulation 43 provides that the Commissioners for His Majesty’s Revenue and Customs and an appellant may settle an appeal by agreement before it is finally disposed.

Part 6 sets out the duties of English local authorities. In summary:

• regulation 44 requires an English local authority to secure that childcare is made available free of charge for qualifying children of working parents in their area;

• regulations 45 to 48 require, and provide for, an English local authority to make arrangements with a childcare provider the parent of a child chooses to provide any childcare the local authority must secure for their child;

• regulation 49 requires an English local authority, when discharging its duties under these Regulations, to have regard to any guidance given by the Secretary of State.

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary, or public sector is foreseen.

An Explanatory Memorandum is published alongside this instrument at www.legislation.gov.uk.

Table of corresponding provisions

The following table sets out where the regulatory provisions of the Childcare (Early Years Provision Free of Charge) (Extended Entitlement) Regulations 2016 (“the 2016 Regulations”) may be found in these Regulations.