The Tax Credit (New Category of Child Care Provider) Regulations 1999

Interpretation

2.—(1) In these Regulations—

• “accredited” in relation to an organisation means accredited by the Secretary of State in accordance with the criteria set out in these Regulations;

• “child care provider” means a person who looks after one or more children over the age of seven and under the age of fifteen (under the age of sixteen if the child is disabled) for reward on domestic premises, or a person who provides day care for such children on premises (other than domestic premises) for a period, or for a total of the periods during which children are looked after in any day, exceeding two hours;

• “disabled” in relation to a child under the age of sixteen means, a child—

  (a)

  in respect of whom disability living allowance is payable, or has ceased to be payable solely because he is a patient within the meaning of regulation 10 of the Disability Working Allowance (General) Regulations 1991(1);

  (b)

  who is registered as blind in a register compiled by a local authority under section 29 of the National Assistance Act 1948(2) (welfare services) or, in Scotland, has been certified as blind and in consequence he is registered as blind in a register maintained by or on behalf of a regional or islands council; or

  (c)

  who ceased to be registered as blind in such a register within the 28 weeks immediately preceding the date of claim;

• “disabled person’s tax credit” shall be construed in accordance with section 1(1) of the Tax Credits Act 1999;

• “system” means the quality assurance system operated by an accredited organisation for assessing the quality of child care provided and for approving such child care for the purposes of determining the amount of working families' tax credit or disabled person’s tax credit available to users of such child care;

• “working families' tax credit” shall be construed in accordance with section 1(1) of the Tax Credits Act 1999.

(2) Except where the context otherwise requires, any reference in these Regulations to a regulation or Schedule is a reference to a regulation contained herein or to a Schedule hereto, any reference in a regulation or Schedule to a paragraph is a reference to a paragraph of the regulation or Schedule, and any reference in a paragraph to a sub-paragraph is a reference to a sub-paragraph thereof.

(1)

S.I. 1991/2887.

(2)

1948 c. 29.