The Tax Credit (New Category of Child Care Provider) Regulations 2002

Explanatory Note

(This note is not part of the Regulations)

These Regulations make a scheme for establishing a new category of persons whose charges for providing child care outside the United Kingdom are to be taken into account for the purposes of determining working families' tax credit or disabled person’s tax credit. The persons whose charges can be taken into account for these purposes must be approved by an organisation that has been accredited by the Secretary of State.

The scheme establishes—

(a) the criteria to be met by an organisation seeking accreditation to approve child care providers (regulation 4);

(b) the matters to be included in the system operated by an accredited organisation for approving child care providers and assessing the quality of child care they provide (regulation 4(a) and Schedule 1);

(c) the information to be provided by an organisation making or renewing an application for accreditation (regulations 5 and 7 and Schedule 2);

(d) the procedure for granting and refusing accreditation (regulation 6);

(e) the procedure for renewing accreditation (regulation 7);

(f) the procedure for withdrawing accreditation or varying the conditions of accreditation (regulation 8);

(g) the requirements on an accredited organisation during the period of accreditation (regulation 9);

(h) the requirements on an approved child care provider during the period of his approval to give access to the Secretary of State and the Inland Revenue (regulation 10);

(i) the consequences for child care providers approved by an organisation whose accreditation is withdrawn or expires (regulation 11);

(j) the criteria for approval of a child care provider (regulation 12 and Schedule 3);

(k) the ability for the Secretary of State to make payments to accredited organisations (regulation 13).