The Childcare (Free of Charge for Working Parents) (England) Regulations 2022

PART 2 E+W Interpretation

Definitions E+W

4.—(1) In these Regulations—

“the Act” means the Childcare Act 2016;

“adjusted net income” has the meaning given in section 58 of the Income Tax Act 2007(1);

“care plan” has the meaning given in regulation 5;

“childcare provider” has the meaning given in regulation 6;

[F1 “childminder” means an early years childminder within the meaning given in section 96(4) of the Childcare Act 2006 but as if the definition in that subsection was not subject to subsection (5) of that section;]

“the Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;

“declaration” means a declaration under section 1(2)(e) of the Act;

“early years childminder agency” has the meaning given in section 98(1) of the Childcare Act 2006(2);

“employee” has the meaning given in regulation 7;

“the First-tier Tribunal” means the tribunal established under section 3(1) of the Tribunal, Courts and Enforcement Act 2007(3);

“foster parent” has the meaning given in regulation 8;

“inspection report” means—

(a)

in relation to an early years childminder agency, a report under section 51E of the Childcare Act 2006(4);

(b)

in relation to a childcare provider, a report under any of the following—

(i)

section 5 of the Education Act 2005(5);

(ii)

section 50 of the Childcare Act 2006(6);

(iii)

section 109 of the Education and Skills Act 2008(7);

[F2 “limited capability for work” means limited capability for work under—

(a)

regulation 39 of the Universal Credit Regulations 2013, or

(b)

regulation 40 of the Universal Credit Regulations (Northern Ireland) 2016;]

[F2 “limited capability for work and work-related activity” means limited capability for work and work-related activity under—

(a)

regulation 40 of the Universal Credit Regulations 2013, or

(b)

regulation 41 of the Universal Credit Regulations (Northern Ireland) 2016;]

“looked after by a local authority” has the meaning given in regulation 9;

“partner” has the meaning given in regulation 10;

“relevant tax year” means, in relation to a declaration, the tax year in which the declaration is made;

[F3 “responsible local authority” means—

(a)

in relation to a child who meets the description in regulation 9(1)(a), the local authority who looks after the child, or

(b)

in relation to a child who meets the description in regulation 9(1)(b), (c) or (d), the English local authority for the area in which the child may be a qualifying child of working parents;]

“review” means a review under regulation 36;

F4 ...

[F5 “specified benefit” has the meaning given in regulation 11A;]

“tax year” has the meaning given in section 4(2) of the Income Tax Act 2007.

(2) The following table—

(a) sets out the expressions of the Act used in these Regulations, and

(b) shows where in that Act each of those expressions is defined.

Expression used in these Regulations	Location of definition in the Act
“childcare”	sections 1(9) and 2(8)
“English local authority”	section 2(8)
“parent”	section 1(9)
“qualifying child of working parents”	section 1(2)
“young child”	section 1(9)

Textual Amendments

F1 Words in reg. 4(1) substituted (30.3.2023) by The Childcare and Inspection of Education, Children’s Services and Skills (Fees) (Amendments) Regulations 2023 (S.I. 2023/276), regs. 1(2), 11(a)

F2 Words in reg. 4(1) inserted (30.3.2023) by The Childcare and Inspection of Education, Children’s Services and Skills (Fees) (Amendments) Regulations 2023 (S.I. 2023/276), regs. 1(2), 11(b)

F3 Words in reg. 4(1) substituted (1.1.2024) by The Childcare (Free of Charge for Working Parents) (England) (Amendment and Transitional Provision) Regulations 2023 (S.I. 2023/1330), regs. 1(2), 2(2)

F4 Words in reg. 4(1) omitted (30.3.2023) by virtue of The Childcare and Inspection of Education, Children’s Services and Skills (Fees) (Amendments) Regulations 2023 (S.I. 2023/276), regs. 1(2), 11(c)

F5 Words in reg. 4(1) inserted (30.3.2023) by The Childcare and Inspection of Education, Children’s Services and Skills (Fees) (Amendments) Regulations 2023 (S.I. 2023/276), regs. 1(2), 11(d)

Commencement Information

I1 Reg. 4 in force at 1.12.2022, see reg. 1(b)

Meaning of “care plan” E+W

5.  A “care plan” is any of the following—

(a) a care plan within the meaning given in regulation 2(1) of the Care Planning, Placement and Case Review (England) Regulations 2010(8);

(b) arrangements recorded in writing under regulation 3(5) of the Arrangements for Placement of Children (General) Regulations (Northern Ireland) 1996(9);

(c) a child’s plan prepared under regulation 5 of the Looked After Children (Scotland) Regulations 2009(10);

(d) a care and support plan maintained under section 83 of the Social Services and Well-being (Wales) Act 2014(11).

Commencement Information

I2 Reg. 5 in force at 1.12.2022, see reg. 1(b)

Meaning of “childcare provider” E+W

6.—(1) A “childcare provider” is an early years provider—

(a) who is not an excluded provider, and

(b) to whom section 40 of the Childcare Act 2006 (duty to implement Early Years Foundation Stage) applies.

(2) An excluded provider is any of the following—

(a) an independent school, other than an Academy school, that does not meet the standards prescribed under section 157(1)(b) of the Education Act 2002(12) (which relate to the spiritual, moral, social and cultural development of pupils at independent schools);

(b) an early years provider any English local authority has reasonable grounds to believe—

(i) does not actively promote the fundamental British values of democracy, the rule of law, individual liberty and mutual respect and tolerance of those with different faiths and beliefs, or

(ii) promotes as evidence-based views or theories those contrary to established scientific or historical evidence and explanations.

(3) In this regulation—

“Academy school” has the meaning given in section 1A of the Academies Act 2010(13);

“early years provider” has the meaning given in section 96(3) of the Childcare Act 2006.

Commencement Information

I3 Reg. 6 in force at 1.12.2022, see reg. 1(b)

Meaning of “employee” E+W

7.—(1) An “employee” is any of the following—

(a) a person in employment under a contract of service F6 ...;

(b) a person who is the holder of an office (including an elected office);

(c) a person in an engagement to which a relevant Chapter applies;

(d) a person who expects, in relation to a declaration, to be a person mentioned in any of paragraphs (a) to (c) within [F7 the applicable period.]

(2) In this regulation—

[F8 “applicable period” means, in relation to a person (“P”) who expects to become a person mentioned in any of paragraph (1)(a) to (c) on a date in the period specified in the first column of the table, the period specified in the corresponding second column of the table.

P expects to become a person mentioned in any of paragraph (1)(a) to (c) in the period—	Applicable period—
(i) beginning with 1st February and ending with the next 30th April	begins with 1st January immediately preceding the start of the period specified in the first column and ends with the next 30th April
(ii) beginning with 1st May and ending with the next 30th September	begins with 1st April immediately preceding the start of the period specified in the first column and ends with the next 30th September
(iii) beginning with 1st October and ending with the next 31st January	begins with 1st September immediately preceding the start of period specified in the first column and ends with the next 31st January;]

“office” has the meaning given in section 5(3) of the Income Tax (Earnings and Pensions) Act 2003(14);

“relevant Chapter” means any of Chapters 7 to 10 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003(15) (which relate to agency workers and workers’ services provided through intermediaries or managed service companies).

Textual Amendments

F6 Words in reg. 7(1)(a) omitted (12.5.2024) by virtue of The Childcare (Free of Charge for Working Parents) (England) (Amendment) (No. 2) Regulations 2024 (S.I. 2024/527), regs. 1(b), 2(2)(a)(i)

F7 Words in reg. 7(1)(d) substituted (12.5.2024) by The Childcare (Free of Charge for Working Parents) (England) (Amendment) (No. 2) Regulations 2024 (S.I. 2024/527), regs. 1(b), 2(2)(a)(ii)

F8 Words in reg. 7(2) inserted (12.5.2024) by The Childcare (Free of Charge for Working Parents) (England) (Amendment) (No. 2) Regulations 2024 (S.I. 2024/527), regs. 1(b), 2(2)(b)(i)

Commencement Information

I4 Reg. 7 in force at 1.12.2022, see reg. 1(b)

Meaning of “foster parent” E+W

8.—(1) A “foster parent” is any of the following—

(a) a person who—

(i) is approved as a local authority foster parent in accordance with regulations made by virtue of paragraph 12F of Schedule 2 to the Children Act 1989(16), and

(ii) has a child placed with the person under section 22C(5) of that Act(17);

(b) a person who—

(i) is an authority foster parent within the meaning given in article 27(3) of the Children (Northern Ireland) Order 1995(18), and

(ii) has a child placed with the person under article 27(2)(a) of that Order;

(c) a person who—

(i) is a foster carer within the meaning given in regulation 2 of the Looked After Children (Scotland) Regulations 2009, and

(ii) has a child placed with the person pursuant to a permanence order under section 80 of the Adoption and Children (Scotland) Act 2007(19);

(d) a person who—

(i) is a local authority foster parent within the meaning given in section 197(1) of the Social Services and Well-being (Wales) Act 2014(20), and

(ii) has a child placed with the person under section 81(5) of that Act.

Commencement Information

I5 Reg. 8 in force at 1.12.2022, see reg. 1(b)

Meaning of “looked after by a local authority” E+W

9.—(1) A young child is “looked after by a local authority” if the child is any the following—

(a) a child who is looked after by a local authority within the meaning given in section 22(1) of the Children Act 1989(21);

(b) a child who is looked after by an authority within the meaning given in article 25(1) of the Children (Northern Ireland) Order 1995;

(c) a child who is looked after by a local authority within the meaning given in section 17(6) of the Children (Scotland) Act 1995(22);

(d) a child who is looked after by a local authority within the meaning given in section 74(1) of the Social Services and Well-being (Wales) Act 2014.

(2) Despite paragraph (1), a young child is not looked after by a local authority during any period the child is—

(a) being looked after by an English local authority for the purposes of providing a brief respite for the person with whom the child normally lives,

(b) placed with a foster parent (see regulation 8), or

(c) placed with any other person pursuant to arrangements made under—

(i) section 22C(2) of the Children Act 1989,

(ii) article 27(2)(a) of the Children (Northern Ireland) Order 1995,

(iii) regulation 8(1) or 11 of the Looked After Children (Scotland) Regulations 2009, or

(iv) section 81(2) of the Social Services and Well-being (Wales) Act 2014.

Commencement Information

I6 Reg. 9 in force at 1.12.2022, see reg. 1(b)

Meaning of “partner” E+W

10.—(1) A person is a “partner” of another person if—

(a) the person is—

(i) married to, or the civil partner of, the other person, and

(ii) a member of the same household as the other person, or

(b) the person is living together with the other person as if they were a married couple or civil partners.

(2) Despite paragraph (1), a person is not a partner of another person if either person is—

(a) under 16 years of age,

(b) serving a sentence of imprisonment, or

(c) remaining with a third person in a pre-existing relationship of a kind mentioned in paragraph (1).

[F9 (3) A person is not a member of the same household as, or living together with, another person if—

(a) the person is absent, and

(b) the absence exceeds, or is expected to exceed, 6 months.]

Textual Amendments

F9 Reg. 10(3) inserted (30.3.2023) by The Childcare and Inspection of Education, Children’s Services and Skills (Fees) (Amendments) Regulations 2023 (S.I. 2023/276), regs. 1(2), 12

Commencement Information

I7 Reg. 10 in force at 1.12.2022, see reg. 1(b)

Meaning of “person in the United Kingdom” E+W

11.—(1) A “person in the United Kingdom” is any of the following—

(a) a person who is—

(i) ordinarily resident in the United Kingdom, F10 ...

(ii) not a person taxed as if they were not so resident by virtue of double taxation arrangements [F11 , and]

[F12 (iii) not a person subject to immigration control;]

(b) a person who is—

(i) a resident of an EEA State or Switzerland,

(ii) in paid work in the United Kingdom, and

(iii) not a person subject to immigration control;

(c) a person who has been granted—

(i) refugee permission to stay or temporary refugee permission to stay under rule 339QA of the Immigration Rules, or

(ii) temporary humanitarian permission to stay under rule 339QB of the Immigration Rules;

(d) a person who has been granted, or deemed to have been granted, outside the Immigration Rules—

(i) discretionary leave to remain(23), or

(ii) leave to remain under the destitution domestic violence concession(24);

(e) a person who—

(i) has been deported, expelled or otherwise removed by compulsion of law from another country to the United Kingdom, and

(ii) is not a person subject to immigration control.

(2) In this regulation—

“a person subject to immigration control” has the meaning given in section 115(9) of the Immigration and Asylum Act 1999(25);

“double taxation arrangements” means arrangements that have effect under section 2(1) of the Taxation (International and Other Provisions) Act 2010(26);

“the Immigration Rules” means the rules laid before Parliament under section 3(2) of the Immigration Act 1971(27);

“paid work” means work done for payment or in expectation of payment and does not include being engaged by a charitable or voluntary organisation, or as a volunteer, in circumstances in which the payment received by or due to be paid to the person is in respect of expenses.

Textual Amendments

F10 Word in reg. 11(1)(a)(i) omitted (1.1.2024) by virtue of The Childcare (Free of Charge for Working Parents) (England) (Amendment and Transitional Provision) Regulations 2023 (S.I. 2023/1330), regs. 1(2), 2(3)(a)

F11 Word in reg. 11(1)(a)(ii) substituted (1.1.2024) by The Childcare (Free of Charge for Working Parents) (England) (Amendment and Transitional Provision) Regulations 2023 (S.I. 2023/1330), regs. 1(2), 2(3)(b)

F12 Reg. 11(1)(a)(iii) inserted (1.1.2024) by The Childcare (Free of Charge for Working Parents) (England) (Amendment and Transitional Provision) Regulations 2023 (S.I. 2023/1330), regs. 1(2), 2(3)(c)

Commencement Information

I8 Reg. 11 in force at 1.12.2022, see reg. 1(b)

[F13 Meaning of “specified benefit” E+W

11A.— (1) A “specified benefit” is any of the following—

(a) carer’s allowance under—

(i) section 70 of the Social Security Contributions and Benefits Act 1992(12), or

(ii) section 70 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(13);

(b) carer’s assistance given in accordance with regulations made under section 28 of the Social Security (Scotland) Act 2018(14) except a young carer grant given under the Carer’s Assistance (Young Carer Grants) (Scotland) Regulations 2019(15);

(c) the carer element(16) under—

(i) regulation 29 of the Universal Credit Regulations 2013(17), or

(ii) regulation 30 of the Universal Credit Regulations (Northern Ireland) 2016(18);

(d) credits for incapacity for work or limited capability for work under—

(i) regulation 8B of the Social Security (Credits) Regulations 1975(19), or

(ii) regulation 8B of the Social Security (Credits) Regulations (Northern Ireland) 1975(20);

(e) employment and support allowance under—

(i) section 1 of the Welfare Reform Act 2007(21), or

(ii) section 1 of the Welfare Reform Act (Northern Ireland) 2007(22);

(f) long-term incapacity benefit under—

(i) regulation 11(4) or 17(1) of the Social Security (Incapacity Benefit) (Transitional) Regulations 1995(23), or

(ii) regulation 11(4) or 17(1) of the Social Security (Incapacity Benefit) (Transitional) Regulations (Northern Ireland) 1995(24);

(g) long-term or short-term incapacity benefit under—

(i) section 30A, 40 or 41 of the Social Security Contributions and Benefits Act 1992(25), or

(ii) section 30A, 40 or 41 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(26);

(h) severe disablement allowance under—

(i) section 68 of the Social Security Contributions and Benefits Act 1992(27), or

(ii) section 68 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.]

Textual Amendments

F13 Reg. 11A inserted (30.3.2023) by The Childcare and Inspection of Education, Children’s Services and Skills (Fees) (Amendments) Regulations 2023 (S.I. 2023/276), regs. 1(2), 13

When periods begin and end E+W

12.  A period of time described in these Regulations in a manner set out in the table is calculated in accordance with the corresponding rule.

If the period is described as—	then the period—
beginning [F14 or ending] with a specified day	includes that specified day.
being within a specified number of days of a specified day	does not include that specified day.
ending before a specified day	does not include that specified day.

Textual Amendments

F14 Words in reg. 12 Table inserted (1.1.2024) by The Childcare (Free of Charge for Working Parents) (England) (Amendment and Transitional Provision) Regulations 2023 (S.I. 2023/1330), regs. 1(2), 2(4)

Commencement Information

I9 Reg. 12 in force at 1.12.2022, see reg. 1(b)

(1)

2007 c. 3. Section 58 was amended by paragraph 9 of Schedule 3 to the Finance Act 2011 (c. 11) and S.I. 2018/459.

(2)

The definition of “early years childminder agency” was inserted by paragraph 62(2)(b) of Schedule 4 to the Children and Families Act 2014 (c. 6).

(3)

2007 c. 15.

(4)

Section 51E was inserted by paragraph 13 of Schedule 4 to the Children and Families Act 2014 (c. 6).

(5)

2005 c. 18. Section 5 was amended by paragraph 23 of Schedule 7 to the Education and Inspections Act 2006 (c. 40), paragraph 17 of Schedule 2 to the Academies Act 2010 (c. 32) and sections 40(2) and 41(1) of, and paragraph 15(2) of Schedule 13 to, the Education Act 2011 (c. 21).

(6)

Section 50(4) was repealed by paragraph 111 of Schedule 14, and Part 5 of Schedule 18, to the Education and Inspections Act 2006 (c. 40).

(7)

2008 c. 25.

(8)

S.I. 2010/959, amended by S.I. 2011/581, 2012/1479, 2013/235, 706, 984, 3239, 2014/852, 1556, 1917, 2103, 2015/495, 2017/52, 2018/48, 152, 2019/1094, 2020/909 and 2021/161.

(9)

S.R. 1996 No. 453.

(10)

S.S.I. 2009/210, amended by S.S.I. 2009/290, 2011/211, 2013/14, 147, 2014/112, 310 and 2021/103.

(11)

2014 anaw 4. Section 83 was amended by section 16 of the Additional Learning Needs and Education Tribunal (Wales) Act 2018 (anaw 2).

(12)

2002 c. 32.

(13)

2010 c. 32. Section 1A was inserted by section 53(7) of the Education Act 2011 (c. 21).

(14)

2003 c. 1.

(15)

Chapter 7 of Part 2 was amended by section 16 of the Finance Act 2014 (c. 26); Chapter 8 of Part 2 was amended by section 136 of, and Part 3(1) of Schedule 43 to, the Finance Act 2003 (c. 14), paragraph 17 of Schedule 12, paragraph 56 of Schedule 35, and Part 3 of Schedule 42, to the Finance Act 2004 (c. 12), paragraph 586 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5), paragraphs 102(1), 103(1)(a) and 105 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), paragraph 429 of Schedule 1 to the Income Tax Act 2007 (c. 3), paragraph 3 of Schedule 3 to the Finance Act 2007 (c. 11), paragraph 549 of Schedule 1 to the Corporation Tax Act 2009 (c. 4), paragraphs 380 to 383 of Schedule 1 to the Corporation Tax Act 2010 (c. 4), section 22(1) of, and paragraph 30 of Schedule 46 to, the Finance Act 2013 (c. 29), paragraph 5 of Schedule 17 to the Finance Act 2014, paragraph 61(2) of Schedule 1 to the Finance Act 2016 (c. 24), paragraphs 2 to 5 and 11 of Schedule 1 to the Finance Act 2017 (c. 10), Part 1 of Schedule 1 to the Finance Act 2020 (c. 14), S.I. 2005/3229 and S.I. 2019/1458; Chapter 9 of Part 2 was inserted by paragraph 4 of Schedule 3 to the Finance Act 2007 and amended by paragraph 31 of Schedule 46 to the Finance Act 2013, paragraph 61(2) of Schedule 1 to the Finance Act 2016, paragraphs 6 and 8 of Schedule 1 to the Finance Act 2017, paragraph 18 of Schedule 1 to the Finance Act 2020 and S.I. 2019/1458; Chapter 10 of Part 2 was inserted by paragraph 9 of Schedule 1 to the Finance Act 2017 and amended by Part 2 of Schedule 1 to the Finance Act 2020 and section 21 of the Finance Act 2021 (c. 26).

(16)

1989 c. 41. Paragraph 12F of Schedule 2 was inserted by paragraph 4 of Schedule 1 to the Children and Young Persons Act 2008 (c. 23).

(17)

Section 22C(5) was inserted by section 8(1) of the Children and Young Persons Act 2008 (c. 23).

(18)

S.I. 1995/755 (N.I. 2), amended by section 7 of the Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11 (N.I.)); other amending instruments are not relevant.

(19)

2007 asp 4.

(20)

The definition of “local authority foster parent” was substituted by regulation 319(a) of S.I. 2016/213 (W. 131).

(21)

Section 22(1) was amended by paragraph 19 of Schedule 5 to the Local Government Act 2000 (c. 22), section 2(2) of the Children (Leaving Care) Act 2000 (c. 35) and section 116(2) of the Adoption and Children Act 2002 (c. 38).

(22)

1995 c. 36. Section 17(6) was amended by paragraph 9(4)(b) of Schedule 5 to the Adoption and Children (Scotland) Act 2007 (asp 4), paragraph 2(4) of Schedule 5 to the Children’s Hearings (Scotland) Act 2011 (asp 1) and S.S.I. 2013/195.

(23)

The discretionary leave (DL) policy is administered by the Home Office. Guidance is available online at www.gov.uk/government/publications/granting-discretionary-leave.

(24)

The destitute domestic violence (DDV) concession is administered by the Home Office. Guidance is available online at www.gov.uk/government/publications/victims-of-domestic-violence.

(25)

1999 c. 33. Section 115(9) was amended by S.I. 2020/1309.

(26)

2010 c. 8. Section 2 was amended by section 32(1) of the Finance Act 2018 (c. 3).

(27)

1971 c. 77. The Immigration Rules are published online at www.gov.uk/guidance/immigration-rules.