In this section:
- Help with childcare costs - do you qualify for extra tax credits?
- Help with childcare costs - do you qualify for extra tax credits?
- What is registered or approved childcare for tax credits?
- Children with disabilities - can you get extra tax credits?
What is registered or approved childcare for tax credits?
You must use 'registered' or 'approved' childcare to get help through tax credits with your childcare costs. This includes all types of childcare, for example nurseries, playschemes, childminders, foster carers and school-based care.
On this page:
- Childcare in England
- Childcare in Wales
- Childcare in Scotland
- Childcare in Northern Ireland
- If your child is looked after by a relative
- If you're a Crown Servant working abroad
- More useful links
Childcare in England
To get tax credits to help with childcare costs in England, your childcare provider must be properly registered or approved. You won't be able to claim tax credits if they aren't.
If you use a childminder, playscheme, childcare club or nursery
Your childcare provider needs to be registered in one of the following ways:
- registered on the Ofsted Early Years Register (EYR) if your child is under 5 years of age
- registered on the Ofsted Compulsory part of General Childcare Register (GCR) if your child is aged 5 to 7
- registered on the Ofsted Voluntary part of the General Childcare Register if your child is aged 8 or over
If your provider is registered with Ofsted you will need to check with them that they are on the correct register before claiming tax credits for childcare costs.
There are some other providers who don't have to register on the EYR or the compulsory part of the GCR. These types of providers could include:
- those who provide activity-based care such as sports clubs
- nannies who provide care in the child's own home
If you use this sort of provider and want to get tax credits, your provider will need to register on the voluntary part of the GCR.
Find out more about childcare and checking registration on the Directgov website (Opens new window)
If a foster carer cares for your child
You can get tax credits for childcare costs if you use an approved foster carer - but the childcare must be for a child who is not the carer's foster child. Your foster carer must be registered with Ofsted on either their Early Years Register or the General Childcare register.
If a care worker or nurse cares for your child
You can get tax credits for childcare costs if you use a care worker or nurse from an agency registered for providing care in the home, for example, a domiciliary care worker.
If you use childcare provided by a school
If your child is either 3 or 4 years old, this type of care will also count as approved if both of the following apply:
- your childcare is provided under the direction of school's governing body
- the childcare takes place on school premises or on other premises covered by the inspection that Ofsted carry out of the whole school
If your child is between 5 years and 15 years old (or 16 years old if your child is disabled) this type of care will count as approved for tax credits if all of the following apply:
- Your childcare or activity based childcare is provided out of school hours.
- The care is provided under the direction of the school's governing body.
- The care is provided on the school premises, or on other premises covered by the inspection that Ofsted carry out of the whole school. An example of this could be if the school uses a village hall for its out of school hours childcare activities.
Childcare in Wales
To get tax credits your childcare provider must be one of the following:
- registered with the Care and Social Services for Wales
- an approved foster carer - but the childcare must be for a child who is not the carer's foster child
- a school that provides childcare outside of school hours and on school premises
- a local authority that provides childcare outside of school hours
- a care worker or nurse from an agency registered for providing care in the home, for example, a domiciliary care worker
- someone approved by the Approval of Child Care Providers (Wales) 2007 Scheme providing childcare in the child's home, or if several children are being looked after, in one of the children's homes
Find out more about childcare on the Directgov website (Opens new window)
Childcare in Scotland
To get tax credits your childcare provider must be:
- registered with the Scottish Commission for the Regulation of Care
- a childcare club that is registered with the Scottish Commission for the Regulation of Care to provide childcare outside of school hours
- an approved foster carer - but the childcare must be for a child who is not the carer's foster child
- a person from a registered childcare agency, sitter service or nanny agency providing childcare in your child's home
Find out more about childcare in Scotland on the Scottish Childcare website (Opens new window)
Childcare in Northern Ireland
Your childcare provider must be one of the following:
- registered with a Health and Social Services Trust
- an approved foster carer - but the childcare must be for a child who is not the carer's foster child
- a school that provides out of school hours childcare on the school premises
- an Education and Library Board that provides out of school hours childcare
- a person approved by the Approval of Home Childcare Provider (Northern Ireland) 2006 Scheme, providing childcare in the child's home
Find out more about childcare in Northern Ireland on the NIDirect website (Opens new window)
If your child is looked after by a relative
You can't usually claim tax credits for childcare provided by relatives even if they're registered or approved. A relative could be your child's:
- parent
- grandparent
- aunt or uncle
- brother or sister
- step-parent
The exception to this is when your child is cared for by a relative who is either:
- A registered childminder who cares for your child outside of your child's own home.
- A childcare provider, approved under a Home Child Care Providers Scheme in Wales or Northern Ireland, who cares for your child outside of your child's own home. But they must also care for at least one other child who's not related to them.
If you're a Crown Servant working abroad
If you're a civil servant or a member of the Armed Forces posted overseas and your child has gone with you, you can usually claim tax credits for your childcare costs. But you can only do this if your childcare provider is approved by a Ministry of Defence accreditation scheme abroad.
More useful links
How to work out your childcare costs for your tax credits claim
Changes to childcare arrangements and tax credits
