This instrument amends the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007 (“the 2007 Scheme”).

The 2007 Scheme provides for the approval of child care providers for the purposes of section 12(5) of the Tax Credits Act 2002. In particular, it provides for the operation of a system for the determination of applications for approval and a right to appeal against a refusal or withdrawal of approval.

Under the 2007 Scheme appeals were made to the Tribunal established by section 9 of the Protection of Children Act 1999 (“the Tribunal”) and such appeals were dealt with in accordance with the Protection of Children and Vulnerable Adults and Care Standards Tribunal Regulations 2002. The appeal provisions are set out in article 11 of the 2007 Scheme.

Pursuant to the Tribunals, Courts and Enforcement Act 2007 the existing functions of the Tribunal have been transferred to the First-tier Tribunal, which shall be governed by new Tribunal Procedure Rules made pursuant to section 22 of the 2007 Act.

This instrument amends the 2007 Scheme to take account of these changes. It provides that any reference to the Tribunal in the 2007 Scheme shall be replaced by a reference to the First-tier Tribunal and inserts into article 2 of the 2007 Scheme a definition of the First-tier Tribunal.

It also amends article 11 of the 2007 Scheme by inserting a new paragraph (2) which applies the Tribunal Procedure Rules to any appeal under the 2007 Scheme and omits paragraphs (3) and (4).