NIM02451 - Class 1: Vouchers - non-cash
vouchers - exemptions – qualifying childcare vouchers from 6
April 2005 – meaning of “qualifying childcare
voucher” – meaning of words in conditions A and B
– “approved childcare”
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
Tax Credit (New Category of Child Care Provider) Regulations
1999 (SI 1999/3110)
Tax Credit (Approval of Home Child Care Providers) Scheme 2003
(SI 2003/463)
Tax Credit (Approval of Home Child Care Providers) Scheme 2005
(SI 2005/93)
NIM02448 sets out the conditions that need to be satisfied for a
non-cash voucher (see
NIM02413) to be regarded as a qualifying
childcare voucher. For the purposes of those conditions, certain
words have specific meanings.
NIM02449 explains that “qualifying
childcare” means:
- childcare that is either registered or
approved; but
- subject to the exclusions in
NIM02452.
Care is approved if it is provided:
- by out-of-school hours clubs run by the
school on school premises or by a local authority
- by a provider approved under a Ministry of
Defence accreditation scheme
- by approved foster carers, so long as the
care is not for the carer’s foster child
-
in England only, childcare given:
- by a person who is approved by an organisation
accredited under the above 1999 Regulations so long as the
person:
- looks after, for reward, one or more children aged over seven
but under 15 (age 16 if the child is disabled) on domestic
premises; or
- provides day care for such children on premises which are not
domestic premises for a period more than two hours a day (whether
in a continuous period or a serious of separate ones)
- by a child carer approved under the above 2003
Scheme to care for a child in the child’s home. (Note that
care approved under this Scheme will cease by 31st December
2005).
- by a child carer approved under the above 2005
Scheme.
For the meaning of “registered childcare”, see
NIM02450.
