Part 1

Tax credits

Working tax credit

Child care element
12
1
The prescribed manner of determination of the maximum rate at which a person or persons may be entitled to working tax credit may involve the inclusion, in prescribed circumstances, of a child care element.
2
A child care element is an element in respect of a prescribed proportion of so much of any relevant child care charges as does not exceed a prescribed amount.
3
“
Child care charges
” are charges of a prescribed description incurred in respect of child care by the person, or either or both of the persons, by whom a claim for working tax credit is made.
4
“
Child care
”, in relation to a person or persons, means care provided—
a
for a child of a prescribed description for whom the person is responsible, or for whom either or both of the persons is or are responsible, and
b
by a person of a prescribed description.
5
The descriptions of persons prescribed under subsection (4)(b) may include descriptions of persons approved in accordance with a scheme made by the appropriate national authority under this subsection.
6
“
The appropriate national authority
” means—
a
in relation to care provided in England, the Secretary of State,
b
in relation to care provided in Scotland, the Scottish Ministers,
c
in relation to care provided in Wales, the National Assembly for Wales, and
d
in relation to care provided in Northern Ireland, the Department of Health, Social Services and Public Safety.
7
The provision made by a scheme under subsection (5) must involve the giving of approvals, in accordance with criteria determined by or under the scheme, by such of the following as the scheme specifies—
a
the appropriate national authority making the scheme,
b
one or more specified persons or bodies or persons or bodies of a specified description, and
c
persons or bodies accredited under the scheme in accordance with criteria determined by or under it.
8
A scheme under subsection (5) may authorise—
a
the making of grants or loans to, and
b
the charging of reasonable fees by,
persons and bodies giving approvals.
S. 12 wholly in force at 6.4.2003; s. 12 not in force at Royal Assent, see s. 61; s. 12(6)-(8) in force at 9.7.2002 and s. 12(1)-(5) in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2
Pt. 1 modified (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 4 (as amended (6.4.2003 immediately after the coming into force of S.I. 2003/738) by S.I. 2003/742, regs. 1(1), 56 (with reg. 1(2))
Pt. 1 modified (6.4.2003 immediately after the coming into force of S.I. 2003/738) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 3-21 (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 7)
Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3