NIM02450 - Class 1: Vouchers - non-cash vouchers – exemptions – qualifying childcare vouchers from 6th April 2005 – meaning of “qualifying childcare voucher” – meaning of words in conditions A and B – “registered 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

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.

Childcare is registered:

• in England, by the Office for Standards in Education or the Commission for Social Care Inspection (formerly, up to 1st April 2004, the National Care Standards Commission)
• in Wales, by the National Assembly for Wales (through the Care Standards Inspectorate for Wales)
• in Scotland, by the Scottish Commission for the Regulation of Care
• in Northern Ireland, by a Health and Social Services Trust.

It includes:

• registered out-of-school hours clubs
• registered childminders, nurseries and play schemes
• in England and Wales only, childcare provided in the child’s home by a domiciliary worker or nurse from a registered agency
• in Scotland only, childcare provided in the child’s home by, or introduced through, childcare agencies, including sitter services and nanny agencies.

For the meaning of “approved childcare”, see NIM02451.