Search Legislation

Income Tax (Earnings and Pensions) Act 2003

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As enacted)
 Help about advanced features

Advanced Features

Changes to legislation:

There are currently no known outstanding effects for the Income Tax (Earnings and Pensions) Act 2003, Section 318C. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

[F1318CChildcare: meaning of “qualifying child care”U.K.
This section has no associated Explanatory Notes

(1)For the purposes of section 318A “qualifying child care” means registered or approved care within any of subsections (2) to (6) below that is not excluded by subsection (7) below.

(2)Care provided for a child in England is registered or approved care if it is provided—

F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F4(ba)by a person registered under Part 3 of the Childcare Act 2006,]

[F5(c)by or under the direction of the proprietor of a school on the school premises (subject to subsection (2B)),] [F6or]

F7(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9...

F10(ea). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11(eb). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F12(f)by a carer supplied by a person registered under Chapter 2 of Part 1 of the Health and Social Care Act 2008 in respect of the activity within paragraph 1 of Schedule 1 (regulated activities: personal care) to the Health and Social Care Act 2008 (Regulated Activities) Regulations 2014.]

F13(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F14(2A)In subsection (2)(c)—

  • “proprietor”, in relation to a school, means—

    (a)

    the governing body incorporated under section 19 of the Education Act 2002, or

    (b)

    if there is no such body, the person or body of persons responsible for the management of the school;

  • “school” means a school that Her Majesty’s Chief Inspector of Education, Children’s Services and Skills (the “Chief Inspector”) is or may be required to inspect;

  • “school premises” means premises that may be inspected as part of an inspection of the school by the Chief Inspector.

(2B)Care provided for a child in England is not registered or approved care under subsection (2)(c) if—

(a)it is provided during school hours for a child who has reached compulsory school age, or

(b)it is provided in breach of a requirement to register under Part 3 of the Childcare Act 2006.]

(3)Care provided for a child in Wales is registered or approved care if it is provided—

(a)by a person registered under [F15Part 2 of the Children and Families (Wales) Measure 2010],

[F16(b)by a person in circumstances where, but for article 11, 12 or 14 of the Child Minding and Day Care Exceptions (Wales) Order 2010, the care would be day care for the purposes of Part 2 of the Children and Families (Wales) Measure 2010,]

(c)in the case of care provided for a child out of school hours F17..., by a school on school premises or by a local authority, F18...

(d)by a child care provider approved by an organisation accredited under the Tax Credit (New Category of Child Care Provider) Regulations 1999 F18[F19...

[F20(e)by a person who is employed or engaged under a contract for services to provide care and support by the provider of a domiciliary support service within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016]]F21...

[F22(f)by a child care provider approved under the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007 [F23or the Approval of Home Childcare Providers (Wales) Scheme 2021]]F24

[F25(g)by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would be—

(i)child minding, or day care, for the purposes of Part 2 of the Children and Families (Wales) Measure 2010, or

(ii)qualifying child care for the purposes of the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007 [F26or the Approval of Home Childcare Providers (Wales) Scheme 2021]F24.]

(4)Care provided for a child in Scotland is registered or approved care if it is provided—

(a)by a person in circumstances where the care service provided by him—

(i)consists of child minding or of day care of children [F27as defined by paragraphs 12 and 13 respectively of schedule 12 to the Public Services Reform (Scotland) Act 2010] , and

(ii)is registered under [F28Chapter 3 of Part 5] of that Act F29... [F30or]

(b)by a local authority in circumstances where the care service provided by the local authority—

(i)consists of child minding or of day care of children [F31as defined by paragraphs 12 and 13 respectively of schedule 12 to the Public Services Reform (Scotland) Act 2010], and

(ii)is registered under [F32Chapter 4 of Part 5] of that Act, F33...

F33(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)Care provided for a child in Northern Ireland is registered or approved care if it is provided—

(a)by a person registered under Part XI of the Children (Northern Ireland) Order 1995, or

(b)by an institution or establishment that does not need to be registered under that Part to provide the care because of an exemption under Article 121 of that Order, F34...

(c)in the case of care provided for a child out of school hours F35..., by a school on school premises or by an education and library board or an HSS trust.

F36(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F37(e)by a home child care provider approved in accordance with the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006][F38, or

(f)by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would be—

(i)child minding, or day care, for the purposes of Part XI of the Children (Northern Ireland) Order 1995, or

(ii)qualifying child care for the purposes of the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006.]

(6)Care provided for a child outside the United Kingdom is registered or approved child care if it is provided by a child care provider [F39within regulation 14(2)(d)(i) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.]

(7)Child care is excluded from section 318A—

(a)if it is provided by the partner of the employee in question, F40...

(b)if it is provided by a relative of the child wholly or mainly in the child’s home or (if different) the home of a person having parental responsibility for the child[F41, F42...

(c)in the case of care falling within subsection F43... [F44(3)(f)], if—

(i)it is provided wholly or mainly in the home of a relative of the child, and

(ii)the provider usually provides care there solely in respect of one or more children to whom the provider is a relative][F45, or

(d)if it is provided by a foster parent[F46, F47... in respect of a child whom that person is fostering F47... ]].

(8)In subsection (7)—

  • partner” means one of a [F48couple (within the meaning given by section 137(1) of SSCBA 1992 or section 133(1) of SSCB(NI)A 1992)]; and

  • relative” means parent, grandparent, aunt, uncle, brother or sister, whether by blood, half blood or marriage [F49or civil partnership].

[F50(9)In subsection (7)(c), “relative in relation to a child, also includes—

(a)a local authority foster parent in relation to the child,

(b)a foster parent with whom the child has been placed by a voluntary organisation,

(c)a person who fosters the child privately (within the meaning of section 66 of the Children Act 1989, or

(d)a step-parent of the child.].

[F51(10)In this section “foster parent” in relation to a child—

(a)in relation to England, means a person with whom the child is placed under the Fostering Services Regulations 2002;

(b)in relation to Wales, means a person with whom the child is placed under the Fostering Services (Wales) Regulations 2003; and

(c)in relation to Northern Ireland, means a person with whom the child is placed under the Foster Placement (Children) Regulations (Northern Ireland) 1996.

F52(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]

Textual Amendments

F1Ss. 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. 1

F8S. 318C(2)(e) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005 (S.I. 2005/770), regs. 1(1), 3(a)

F9Word in s. 318C(2)(e) omitted (6.4.2007) by virtue of The Income Tax (Qualifying Child Care) Regulations 2007 (S.I. 2007/849), regs. 1, 2(2)(c)

F11S. 318C(2)(eb) and preceding word omitted (1.9.2008) by virtue of The Income Tax (Qualifying Child Care) Regulations 2008 (S.I. 2008/2170), regs. 1, 3(2)(d)

F17Words in s. 318C(3)(c) omitted (6.4.2007) by virtue of The Income Tax (Qualifying Child Care) Regulations 2007 (S.I. 2007/849), regs. 1, 2(3)(a)

F18Word in s. 318C(3)(c)(d) omitted (6.4.2007) by virtue of The Income Tax (Qualifying Child Care) Regulations 2007 (S.I. 2007/849), regs. 1, 2(3)(b)

F22S. 318C(3)(f) and preceding word inserted (6.4.2007) by The Income Tax (Qualifying Child Care) Regulations 2007 (S.I. 2007/849), regs. 1, 2(3)(c)

F24The scheme was made by the Welsh Ministers using the power granted to them by section 60 of the Government of Wales Act 2006 (c. 32). The scheme is available at: https://gov.wales/approval-home-childcare-providers-wales-scheme-2021 and a hard copy is available free of charge by request at Her Majesty’s Revenue and Customs, 100 Parliament Street, London SW1A 2BQ.

F33S. 318C(4)(c) and preceding word omitted (6.4.2011) by virtue of The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 3(3)(b)

F35Words in s. 318C(5)(c) omitted (6.4.2007) by virtue of The Income Tax (Qualifying Child Care) Regulations 2007 (S.I. 2007/849), regs. 1, 2(4)

F36S. 318C(5)(d) and following word omitted (6.4.2011) by virtue of The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 3(4)(a)

F38S. 318C(5)(f) and preceding word inserted (6.4.2011) by The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 3(4)(b)

F47Words in s. 318C(7)(d) omitted (6.4.2011) by virtue of The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 3(5)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources