Decision Makers Guide - DMG11205

Childcare tax credit: meaning of relevant childcare charges

Relevant childcare charges means charges paid or due to be paid as in 11202 if
1) The date the award begins is in the period

1.1) from the child's date of birth

1.2a) to the day before the first Tuesday in September which comes after that child's 15th birthday

or

1.2b) to the day before the first Tuesday in September which comes after that child's 16th birthday in the case of a child who is receiving DLA, is registered blind or has been taken off the blind register in the last 28 weeks.

and

2) the care is provided

2.1) by a registered child minder (including nurseries and playschemes) or

2.2) out of school hours by a school on school property or a LA and the date the award begins is in the period

2.2a) from the child's eighth birthday

2.2b) to the day before the first Tuesday in September which comes after that child's 15th birthday or 16th birthday in the case of a disabled child as in 1.2b above or

2.3) by a child care scheme run on Crown property which does not need to be registered or

2.4) by certain schools or other establishments freed from registration which include

  • schools maintained or assisted by a local authority
  • schools under the management of an education authority
  • schools in respect of which payments are made by the SofS under s.100 of the Education Act 1944
  • independent schools
  • grant aided schools
  • grant maintained schools
  • self governing schools
  • play centres maintained or assisted by a local education authority under s.53 of the Act of 1944, or by an education authority under s.6 of the Education (Scotland) Act 1980 or

2.5) (for awards commencing on or after 04.04.00) by child care providers who are approved by accredited organisations



Home | Main Contents | Manual Contents

Previous Page | Next Page | Top