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.
