Class 1: - non-cash vouchers - qualifying childcare from 6 April 2005 - meaning of- “approved childcare”
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
Tax Credit (New Category of Child Care Provider) Regulations 1999 (SI 1999/3110)
Tax Credit (Approval of Home Child Care Providers) Scheme 2003 (SI 2003/463)
Tax Credit (Approval of Home Child Care Providers) Scheme 2005 (SI 2005/93)
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.
Care is approved if it is provided:
- by out-of-school hours clubs run by the school on school premises or by a local authority
- by a provider approved under a Ministry of Defence accreditation scheme
- by approved foster carers, so long as the care is not for the carer’s foster child
in England only, childcare given:
- by a person who is approved by an organisation accredited under the above 1999 Regulations so long as the person:
- looks after, for reward, one or more children aged over seven but under 15 (age 16 if the child is disabled) on domestic premises; or
- provides day care for such children on premises which are not domestic premises for a period more than two hours a day (whether in a continuous period or a serious of separate ones)
- by a child carer approved under the above 2003 Scheme to care for a child in the child’s home. (Note that care approved under this Scheme will cease by 31st December 2005).
- by a child carer approved under the above 2005 Scheme.
For the meaning of “registered childcare”, see NIM02450.