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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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Eligibility - childcare element (WTC): Childcare provided in child's home - Wales (Info)

From April 2007, in Wales, childcare provided for a child wholly or mainly in the child’s home, or care provided for a group of children in any one of the parents’ homes, is to be treated as relevant childcare for the purposes of the childcare element of Working Tax Credit (WTC) where it’s provided by an approved childcare provider.

Approval for the provision of childcare in the child’s home, or one of the parents’ homes where a group of children are being cared for, is given to a childcare provider by Nestor Primecare Services Ltd (trading as Nestor Criminal Records Agency).

A person can be approved as a childcare provider in accordance with the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007.

Approval to provide care in the parent’s home needs to be renewed after 12 months, and can be withdrawn by the approval body.

The approval body will maintain a list of persons approved to provide childcare under this scheme.