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
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.
- 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.