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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 1: - non-cash qualifying childcare voucher - meaning of registered childcare from 6th April 2005

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 that need to be satisfied for a non-cash voucher (see NIM02413)

To be regarded as a qualifying childcare voucher, certain words, in those conditions, have specific meanings.

NIM02449 explains that “qualifying childcare” means:

  • childcare that is either registered or approved; but
  • subject to the exclusions in NIM02452.

Childcare is registered:

  • in England, by the Office for Standards in Education or the Commission for Social Care Inspection (formerly, up to 1st April 2004, the National Care Standards Commission)
  • in Wales, by the National Assembly for Wales (through the Care Standards Inspectorate for Wales)
  • in Scotland, by the Scottish Commission for the Regulation of Care
  • in Northern Ireland, by a Health and Social Services Trust.

It includes:

  • registered out-of-school hours clubs
  • registered childminders, nurseries and play schemes
  • in England and Wales only, childcare provided in the child’s home by a domiciliary worker or nurse from a registered agency
  • in Scotland only, childcare provided in the child’s home by, or introduced through, childcare agencies, including sitter services and nanny agencies.

For the meaning of “approved childcare”, see NIM02451.