Relevant Childcare Charges (Info)

Relevant childcare charges means charges paid or due to be paid by eligible claimants if

• The date the award begins is in the period

• From the child's date of birth

• To the first Saturday on or following the first of September after the child's 15th birthday

Or

• To the first Saturday on or following the first of September after the child's 16th birthday if the child is receiving Disability Living Allowance (DLA), is registered blind or has been taken off the blind register in the last 28 weeks

• And the childcare is provided by

• Registered childminders, nurseries and play-schemes

• Out-of-hours clubs run by a school on the school premises or by a local authority. In Northern Ireland by the Education and Library Board or Health and Social Services Board or Trust

• Childcare schemes run by approved providers, for example, an out-of-school-hours scheme

• A provider approved under a Ministry of Defence accreditation scheme abroad

• An approved foster carer. The care must be for a child who is not the foster carer's foster child

• In England only, a child carer who is approved by OFSTED to care for a child or children in the claimant’s own home

• In England only, a child carer approved under the Child Care Approval Scheme. If the claimant uses a sitter service, they should provide details of the sitter they most frequently use. The claimant does not have to notify the Tax Credit Office of all the sitters they use, as long as they are approved. However, the claimant should keep details of all the sitters they use for their own records

• In England and Wales only, childcare provided in the claimant’s own home by a domiciliary worker or nurse from a registered agency

• In Scotland only, childcare provided in the claimant’s own home by, or introduced through childcare agencies. Including sitter services and nanny agencies, which are required to be registered

• In Northern Ireland only, care provided in the child's own home under the Northern Ireland Home Childcare Providers Approval Scheme

A registered childminder, nursery, childcare scheme or agency is one that is registered

• In England, by OFSTED or 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 Board or Trust

Note: Where the care provided is in the child’s home, the provider’s registration with OFSTED must be renewed every year. Where a childcare provider’s approval with OFSTED is withdrawn or lapses after the year, they are no longer treated as providing relevant childcare. It is for the claimant to ensure that their childcare provider is properly registered and remains registered throughout the year.

Childcare will not be eligible care for the help within the Working Tax Credit childcare element if it is provided by

• A relative of a child looking after that child in the child's home. Even if the relative is registered or approved

• In England by a child carer approved under the Child Care Approval Scheme, who is caring for a child away from the child home, and who is only caring for a child to whom they are related

A relative of the child means a parent, grandparent, aunt, uncle, brother or sister whether by blood, half-blood, marriage or affinity. If the claimant has any questions about the meaning of relative, tell them to telephone the Tax Credits Helpline on 0845 300 3900

Relevant childcare charges do not include charges paid for the child's compulsory education, nor do they include charges paid by the claimant to their partner, or paid by the partner to the claimant to care for a child for whom the claimant or partner is responsible.

Example

Tony lives with his girlfriend Isobella, and her child Thomas aged 4. Isobella is responsible for Thomas. Tony has agreed to pay her to care for Thomas whilst he is at work because she is in business as a registered childminder. These are not relevant childcare charges because Isobella is Tony's partner and she is caring for a child for whom she is responsible.