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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 1: - non-cash vouchers -qualifying childcare vouchers from 6th April 2005 -childcare that is not “qualifying childcare”

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

Section 318C(7) and (8) ITEPA 2003

Tax Credits (Approval of Child Care Providers) Scheme 2005 (SI 2005/93)

NIM02449 gives the meaning of “qualifying childcare” for the purposes of condition C of the definition of a “qualifying childcare voucher” (see NIM02440).

NIM02450 and NIM02451 give, respectively, the meaning of registered and approved childcare.

Childcare will not be “qualifying childcare” if it is provided:

  • by the partner of the employee; or
  • by a relative of the child wholly or mainly:

in the child’s home; or

if different, the home of a person having parental responsibility for the child

  • in a case where the carer is approved under the above 2005 Scheme:

wholly or mainly in the home of a relative of the child

where such care is usually provided only for one or more children to whom the provider is related.

For the purposes of the above:

  • “partner” means one of a married or unmarried couple
  • “parent”, in relation to the child, includes:

a local authority foster parent

a foster parent with whom the child has been placed by a voluntary organisation

a person who fosters the child privately

“relative” means parent, grandparent, aunt, uncle, brother or sister, whether by blood, half-blood, marriage or affinity