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Tax Credits Act 1999

Section 15: New category of childcare providers for tax credit purposes

Section 15 extends the range of childcare costs that can qualify for help through the childcare tax credit within the Working Families’ Tax Credit and Disabled Person’s Tax Credit.

Section 15(1) sets out the general principle, purpose and limits of the section.  It enables the Secretary of State to make regulations for a scheme to establish a new category of childcare provider, the costs of which would be taken into account in calculating the maximum Working Families' Tax Credit and Disabled Person's Tax Credit.

Section 15(2) states that the scheme will enable "accredited organisations" to approve the new type of childcare provider, and enable grants or loans to be made to the "accredited organisations", for them to charge reasonable fees to prospective providers, and for the Secretary of State to make such other provisions as are necessary.

Section 15(3) confirms that the "accredited organisations" are organisations accredited by the Secretary of State under rules set out in the scheme.

Section 15(4) makes provision about the powers to make the rules for the scheme in regulations and states that other than when they are made for the first time, they are to be made by statutory instruments under the negative procedure where either House can resolve to annul them.

Section 15(5) states that when the regulations are made for the first time, they are to be made under the affirmative procedure where both Houses must resolve to approve them.

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