http://www.legislation.gov.uk/ukpga/2003/1/section/318BIncome Tax (Earnings and Pensions) Act 2003An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.texttext/xmlenStatute Law Database2026-07-29Expert Participation2026-07-15 Income Tax (Earnings and Pensions) Act 2003s. 452(2)(aa)Finance Act 2013Sch. 23 para. 11Sch. 23 para. 38art. 2Income Tax (Earnings and Pensions) Act 2003s. 114(1)(a)(i)(ii)Finance Act 2026s. 17(2)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116(1)(a)(b)Finance Act 2026s. 17(3)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116AFinance Act 2026s. 17(4)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 221AFinance Act 2026s. 22(1)s. 22(2) Part 4Chapter 11318B1For the purposes of sections 318 to 318AZA (exemptions for employer-provided or employer-contracted childcare) “care” means any form of care or supervised activity that is not provided in the course of the child’s compulsory education.2For the purposes of those sections a person is a “child” until the last day of the week in which falls the 1st September following the child’s fifteenth birthday (or sixteenth birthday if the child is disabled).3For the purposes of subsection (2) a child is disabled if—aa disability living allowance or personal independence payment is payable in respect of him, or has ceased to be payable solely because he is a patient,aadisability assistance is given in respect of the child in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018,bhe is certified as severely sight impaired or blind by a consultant ophthalmologist, orche ceased to be certified as severely sight impaired or blind by a consultant ophthalmologist within the previous 28 weeks.4In subsection (3)(a) “patient” means a person (other than a person who is serving a sentence imposed by a court in a prison or youth custody institution or, in Scotland, a young offenders' institution) who is regarded as receiving free in-patient treatment within the meaning of the Social Security (Hospital In-Patients) Regulations 1975 or the Social Security (Hospital In-Patients) Regulations (Northern Ireland) 1975.5For the purposes of sections 318 and 318A “parental responsibility” means all the rights, duties, powers, responsibilities and authority which by law a parent of a child has in relation to the child and the child’s property.6In this section and section 318C “local authority” means—ain relation to England, the council of a county or district, a metropolitan district, a London Borough, the Common Council of the City of London or the Council of the Isles of Scilly;bin relation to Wales, the council of a county or county borough;cin relation to Scotland, a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994.S. 318B(3)(b) substituted (1.4.2015) by The Income Tax (Qualifying Child Care) Regulations 2015 (S.I. 2015/346), regs. 1, 2(2)(a)Words in s. 318B(1) substituted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 64(5), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)Ss. 318-318D substituted for s. 318 (with effect in accordance with s. 78(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 13 para. 1Words in s. 318B(3)(a) inserted (with effect in accordance with s. 12(2) of the amending Act) by Finance Act 2013 (c. 29), s. 12(1)S. 318B(3)(aa) inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 4(2)Words in s. 318B(3)(c) substituted (1.4.2015) by The Income Tax (Qualifying Child Care) Regulations 2015 (S.I. 2015/346), regs. 1, 2(2)(b)Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)