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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 1: - non-cash childcare vouchers -from 6th April 2005 - "childcare voucher” from 6 April 2005- meaning of words in conditions A and B

Regulation 25 and paragraph 7 of Part 5 of Schedule 3 Social Security (Contributions) Regulations 2001

Sections 270A(2) - (5) and 318A, 318B and 318C ITEPA 2003

The Social Security (Contributions)(Amendment No 4) Regulations 2011 (SI 2011 no 1000)

NIM02440 sets out the conditions - A, B C and from 6 April 2011 a further condition D for those new to childcare - that need to be satisfied for a non-cash voucher (see NIM02413) to be regarded as a qualifying childcare voucher. For the purposes of conditions A and B, certain words have specific meanings as follows:

  • “care” means any form of care or supervised activity that is not provided in the course of the child’s compulsory education (section 318B(1) ITEPA 2003)
  • “child” is a person until the last day of the week in which falls the 1st September following:

the child’s 15 birthday; or

if the child is disabled, their 16 birthday. A child is disabled if:

* disability living allowance is payable in respect of them or has ceased to be so payable because they are a patient receiving free in-patient treatment within the meaning of the Social Security (Hospital In-Patients) Regulations 1975 (SI 1975/555) or its Northern Ireland equivalent (Statutory Rules 1975 No. 109); or
* they are registered blind with or on behalf of a local authority in England, Scotland or Wales, or, in Northern Ireland, with or on behalf of a Health and Social Services Board; or
* they ceased to be so registered as blind within the previous 28 weeks (section 318B(2)-(3)).
* a disability living allowance is payable in respect of them or has ceased to be so payable because they are a patient receiving free in-patient treatment within the meaning of the Social Security (Hospital In-Patients) Regulations 1975 (SI 1975/555) or its Northern Ireland equivalent (Statutory Rules 1975 No. 109); or
* they are registered blind with or on behalf of a local authority in England, Scotland or Wales, or, in Northern Ireland, with or on behalf of a Health and Social Services Board; or

they ceased to be so registered as blind within the previous 28 weeks (section 318B(2)-(3)).

  • “parental responsibility” means all the rights, duties, powers, responsibilities and authority which, by law, a parent of a child has in relation to the child and their property (section 318B(5))
  • “qualifying childcare” means childcare that is either registered (see NIM02450) or approved (see NIM02451), but subject to the exclusions in NIM02452.