CCM6265 - Particular Aspects: Child Care - Obtaining Information to confirm Child Care Provider is appropriately registered

You should always check that the child care provider named on the claim form is within the categories listed in the Tax Credit Technical Manual (TCTM) at TCTM02630.

If both claimant and provider confirm this, but you still have doubts, you should ask to see the registration or approval documents.

You should take particular care where child care is provided by a relative. There are two separate schemes which have their own terms and conditions. You will need to establish which scheme the child care provider is registered with before being sure whether the claimant is entitled to claim the child care element.

If the child care provider is a relative and they are registered as a childminder with Ofsted, then it is acceptable as qualifying child care unless the child care takes place in the child's home.

Relative means a parent, grand-parent, brother, sister, uncle or aunt (whether by blood, half blood, marriage, civil partnership or affinity).

From 6 April 2005 if the relative is approved under the Tax Credits (Approval of Home Child Care Providers) Scheme, child care charges are not allowable for tax credits purposes if the care takes place in the child's own home or in the relative's home unless the relative looks after other children to whom they are not related.

From 6 April 2006 if the relative is approved under the Tax Credits (Approval of Home Child Care Providers) Scheme in Northern Ireland, child care charges are not allowable for tax credits purposes if the care takes place in the child’s own home or in the relative’s home unless the relative looks after other children to whom they are not related.

From 6 April 2007 if the relative is approved under the Tax Credits (Approval of Child Care Providers) Scheme in Wales, child care charges are not allowable for tax credits purposes if the care takes place in the child’s own home or in the relative’s home unless the relative looks after other children to whom they are not related.