EIM22035 - Benefits: exemptions: childcare and childcare vouchers: rules from 6 April 2005: registered and approved childcare that qualifies for the childcare exemptions in Sections 318, 318A and 270A and the childcare element of Working Tax Credit (WTC)

Section 318C ITEPA 2003

The diagram below summarises the interaction of registration and approval schemes for childcare in England and Wales. (*The “Over 7s Quality Assurance Scheme” is covered under the Tax Credits (New Category of Provider) Regulations 1999.)

Type of approval  OFSTED
registration
 Childcare
Approval Scheme
 Over 7s quality
assurance scheme*
Approval body  OFSTEDNestor Primecare Services Ltd.Secretary of State accredits organisations’ quality assurance schemes that meet the criteria
Applies to 

 

England only.Under 8s onlyEngland onlyEngland and Wales. Children over 7 only.
 
Type of childcare  Childcare that has to be registered under Children Act 1989Care in child's home or childminders caring solely for children over 7 on other domestic premises.Children over the age of 7
How it works  OFSTED registration and inspection against the appropriate national standardsRegulations specify criteria for approvalThe childcare provider applies to an organisation to become a member of their accredited scheme. The Organisation approves childcare providers who meet the quality requirements of their scheme. Different schemes are operated by accredited organisations

Evidence will depend on the accredited organisation

How approval is given  Childcare provider issued with a unique registration number  Nestor (the Approval Body) provide a unique approval number.Current accredited schemes ( inbold) and organisations:

Aiming High - 4Children

Flying High - Early Years & childcare Teams Somerset CC and Torbay

For one child and all children - Cornwall EYDCP

Merits of Quality Play - Stockport EYDCP

Quality for All - Oldham EYDCP

Growing in Quality - Children's Links

Quality in Play - London Play

Star Quality Assurance - London Borough of Newham

Norfolk Quality Kitemark - Norfolk CC

NB: Investors in Children accreditation is NOT an accreditation for these purposes

Notes  An annual fee is payable. There is no time limitApproval must be renewed on a yearly basisApproval of childcare providers is for a fixed time not exceeding 2 years.