The Cessation of EU Law Relating to Prohibitions on Grounds of Nationality and Free Movement of Persons Regulations 2022

Childcare, employer-supported childcare and the childcare payment scheme, etc.

5.—(1) Childcare, including—

(a) the provision of childcare free of charge; and

(b) the provision of financial assistance or financial resources in connection with the provision of childcare, including—

(i) childcare vouchers, within the meaning given in section 84 of the Income Tax (Earnings and Pensions) Act 2003(1) (“the 2003 Act”), or a scheme to which section 270A of that Act applies;

(ii) a scheme to which section 318 of the 2003 Act(2) applies (employer-provided childcare);

(iii) a scheme to which section 318A of the 2003 Act applies (employer-contracted childcare)(3);

(iv) a scheme under section 1 of the Childcare Payments Act 2014(4) (childcare payment scheme).

(2) “Childcare”, for the purposes of this paragraph, means any form of care for a child but does not include—

(a) any form of health care for a child;

(b) care provided for a child if the care—

(i) is provided in any of the following establishments as part of the establishment’s activities—

(aa) a children’s home;

(bb) a care home;

(cc) a hospital in which the child is a patient;

(dd) a residential family centre; and

(ii) is so provided by the person carrying on the establishment or a person employed by the establishment (including a person who is employed under a contract of services); or

(c) care provided for a child who is detained in—

(i) a young offender institution;

(ii) a secure training college; or

(iii) a secure college.

(3) In this paragraph—

“care home”, “children’s home” and “residential family centre” have the same meaning as in the Care Standards Act 2000(5);

“child” means a person under the age of 18, except for the purposes of sub-paragraph (1)(b)(i) to (iv);

“hospital” has the meaning given by section 275 of the National Health Service Act 2006(6).

(1)

2003 c. 1; section 84 was amended by paragraph 2 of Schedule 13 to the Finance Act 2004 (c. 12). Section 270A was inserted by paragraph 3 of Schedule 13 to that Act and amended by sections 15, 16 of the Finance Act 2005 (c. 7), section 36 of, and paragraph 2 of Schedule 8 to, the Finance Act 2011 (c. 11), section 63 of the Childcare Payments Act 2014 (c. 28) and S.I. 2013/513.

(2)

Section 318 was substituted by paragraph 1 of Schedule 13 to the Finance Act 2004 and amended by section 16 of the Finance Act 2005 and S.I 2008/2170, 2009/1544, 2011/775 and 2011/2581. Schemes to which this section applies are known as “workplace nurseries”.

(3)

Section 318A was inserted by paragraph 1 of Schedule 13 to the Finance Act 2004 and amended by section 16 of the Finance Act 2005, section 36 of, and paragraph 4 of Schedule 8 to, the Finance Act 2011, section 64 of the Childcare Payments Act 2014, paragraph 55 of Schedule 2 to the Finance Act 2017 (c. 10) and S.I. 2013/513. Schemes to which this section applies are known as “directly contracted childcare”.

(4)

2014 c. 28. The scheme under section 1 is known as “the childcare payment scheme”.

(5)

2000 c. 14.

(6)

2006 c. 41; amendments have been made to section 275, but those amendments are not relevant to this instrument.