C1Part 4Employment income: exemptions

Annotations:
Modifications etc. (not altering text)
C1

Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)

Chapter 11Miscellaneous exemptions

Childcare

318CF13Childcare: meaning of “qualifying child care”

1

For the purposes of section 318A “qualifying child care” means registered or approved care within any of subsections (2) to (6) below that is not excluded by subsection (7) below.

2

Care provided for a child in England is registered or approved care if it is provided—

F10a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F45b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F35ba

by a person registered under Part 3 of the Childcare Act 2006,

F11c

by or under the direction of the proprietor of a school on the school premises (subject to subsection (2B)),F27or

F41d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F39e

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F42...

F48ea

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F44eb

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F47f

by a carer supplied by a person registered under Chapter 2 of Part 1 of the Health and Social Care Act 2008 in respect of the activity within paragraph 1 of Schedule 1 (regulated activities: personal care) to the Health and Social Care Act 2008 (Regulated Activities) Regulations 2014.

F21g

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F152A

In subsection (2)(c)—

  • “proprietor”, in relation to a school, means—

    1. a

      the governing body incorporated under section 19 of the Education Act 2002, or

    2. b

      if there is no such body, the person or body of persons responsible for the management of the school;

  • “school” means a school that Her Majesty’s Chief Inspector of Education, Children’s Services and Skills (the “Chief Inspector”) is or may be required to inspect;

  • “school premises” means premises that may be inspected as part of an inspection of the school by the Chief Inspector.

2B

Care provided for a child in England is not registered or approved care under subsection (2)(c) if—

a

it is provided during school hours for a child who has reached compulsory school age, or

b

it is provided in breach of a requirement to register under Part 3 of the Childcare Act 2006.

3

Care provided for a child in Wales is registered or approved care if it is provided—

a

by a person registered under F43Part 2 of the Children and Families (Wales) Measure 2010,

F28b

by a person in circumstances where, but for article 11, 12 or 14 of the Child Minding and Day Care Exceptions (Wales) Order 2010, the care would be day care for the purposes of Part 2 of the Children and Families (Wales) Measure 2010,

c

in the case of care provided for a child out of school hours F8..., by a school on school premises or by a local authority, F18...

d

by a child care provider approved by an organisation accredited under the Tax Credit (New Category of Child Care Provider) Regulations 1999 F18F22...

F3e

by a person who is employed or engaged under a contract for services to provide care and support by the provider of a domiciliary support service within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016F36...

F49f

by a child care provider approved under the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007 F37or the Approval of Home Childcare Providers (Wales) Scheme 2021F52

F34g

by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would be—

i

child minding, or day care, for the purposes of Part 2 of the Children and Families (Wales) Measure 2010, or

ii

qualifying child care for the purposes of the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007 F40or the Approval of Home Childcare Providers (Wales) Scheme 2021F52.

4

Care provided for a child in Scotland is registered or approved care if it is provided—

a

by a person in circumstances where the care service provided by him—

i

consists of child minding or of day care of children F6as defined by paragraphs 12 and 13 respectively of schedule 12 to the Public Services Reform (Scotland) Act 2010 , and

ii

is registered under F38Chapter 3 of Part 5 of that Act F4... F12or

b

by a local authority in circumstances where the care service provided by the local authority—

i

consists of child minding or of day care of children F29as defined by paragraphs 12 and 13 respectively of schedule 12 to the Public Services Reform (Scotland) Act 2010, and

ii

is registered under F2Chapter 4 of Part 5 of that Act, F23...

F23c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

Care provided for a child in Northern Ireland is registered or approved care if it is provided—

a

by a person registered under Part XI of the Children (Northern Ireland) Order 1995, or

b

by an institution or establishment that does not need to be registered under that Part to provide the care because of an exemption under Article 121 of that Order, F20...

c

in the case of care provided for a child out of school hours F5..., by a school on school premises or by an education and library board or an HSS trust.

F51d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F16e

by a home child care provider approved in accordance with the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006F9, or

f

by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would be—

i

child minding, or day care, for the purposes of Part XI of the Children (Northern Ireland) Order 1995, or

ii

qualifying child care for the purposes of the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006.

6

Care provided for a child outside the United Kingdom is registered or approved child care if it is provided by a child care provider F25within regulation 14(2)(d)(i) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.

7

Child care is excluded from section 318A—

a

if it is provided by the partner of the employee in question, F26...

b

if it is provided by a relative of the child wholly or mainly in the child’s home or (if different) the home of a person having parental responsibility for the childF50, F46...

c

in the case of care falling within subsection F24... F32(3)(f), if—

i

it is provided wholly or mainly in the home of a relative of the child, and

ii

the provider usually provides care there solely in respect of one or more children to whom the provider is a relativeF1, or

d

if it is provided by a foster parentF31, F30... in respect of a child whom that person is fostering F30... .

8

In subsection (7)—

  • “partner” means one of a F33couple (within the meaning given by section 137(1) of SSCBA 1992 or section 133(1) of SSCB(NI)A 1992); and

  • “relative” means parent, grandparent, aunt, uncle, brother or sister, whether by blood, half blood or marriage F7or civil partnership.

F199

In subsection (7)(c), “relative in relation to a child, also includes—

a

a local authority foster parent in relation to the child,

b

a foster parent with whom the child has been placed by a voluntary organisation,

c

a person who fosters the child privately (within the meaning of section 66 of the Children Act 1989, or

d

a step-parent of the child..

F1410

In this section “foster parent” in relation to a child—

a

in relation to England, means a person with whom the child is placed under the Fostering Services Regulations 2002;

b

in relation to Wales, means a person with whom the child is placed under the Fostering Services (Wales) Regulations 2003; and

c

in relation to Northern Ireland, means a person with whom the child is placed under the Foster Placement (Children) Regulations (Northern Ireland) 1996.

F1711

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