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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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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)

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.

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.