NIM02449 - Class 1: Vouchers - non-cash
vouchers – exemptions – qualifying childcare vouchers
from 6th April 2005 – definition of “qualifying
childcare voucher” – meaning of words in conditions A
and B
Regulation 25 and paragraph 7 of Part 5 of Schedule 3 Social
Security (Contributions) Regulations 2001
Sections 270A(2) – (5) and 318A, 318B and 318C ITEPA
2003
NIM02448 sets out the conditions – A, B and C - that need
to be satisfied for a non- cash voucher (see
NIM02413) to be regarded as a qualifying
childcare voucher. For the purposes of conditions A and B, certain
words have specific meanings as follows:
- “care” means any form of care
or supervised activity that is not provided in the course of the
child’s compulsory education (section 318B(1) ITEPA
2003)
- “child” is a person until the
last day of the week in which falls the 1st September
following:
- the child’s 15 birthday; or
- if the child is disabled, their 16 birthday. A
child is disabled if:
- a disability living allowance is payable in respect of them or
has ceased to be so payable because they are a patient receiving
free in-patient treatment within the meaning of the Social Security
(Hospital In-Patients) Regulations 1975 (SI 1975/555) or its
Northern Ireland equivalent (Statutory Rules 1975 No. 109); or
- they are registered blind with or on behalf of a local
authority in England, Scotland or Wales, or, in Northern Ireland,
with or on behalf of a Health and Social Services Board; or
- they ceased to be so registered as blind within the previous 28
weeks (section 318B(2)-(3)).
- “parental responsibility”
means all the rights, duties, powers, responsibilities and
authority which, by law, a parent of a child has in relation to the
child and their property (section 318B(5))
- “qualifying childcare” means
childcare that is either registered (see
NIM02450) or approved (see
NIM02451), but subject to the exclusions
in
NIM02452.
