NIM02441 - Class 1: - non-cash vouchers - exemptions - definition of "childcare"

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

NIM02440 explains that a non-cash voucher (see NIM02413) for childcare is disregarded for Class 1 NICs purposes,

For the purposes of this exemption, “childcare” includes:

care provided in accordance with Part 10 or 10A of the Children Act 1989 (child minding and day care for young children)
in the case of a child aged 8 or over, care provided by a child minder
in the case of a child aged under 8, care provided by a child minder where that care does not exceed, in total, two hours a day

where the care is provided by:

a “nanny” as defined in section 71(13) of the Children Act 1989. That section provides that a nanny is a person who is employed to look after a child by:
- a parent of the child; or
- a person who is not a parent of the child but who has parental responsibility; or
- a person who is a relative of the child and who has assumed responsibility for their care.a “relative” as defined in section 105(1) of the above Act as meaning a grandparent, brother, sister, uncle, aunt or step-parent
care provided during out-of-school hours or during school holidays
full-time and part-time care. Application of this exemption to Northern Ireland.

The above definition applies to Northern Ireland with the following differences: