This Scheme 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 (“the Act”). Qualifying child care (as defined in article 5 of the 2007 Scheme) provided by a person approved in accordance with the 2007 Scheme constitutes care provided by a person of a prescribed description for the purposes of section 12(4) of the Act. The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005), made under section 12(1) of the Act, prescribe the circumstances in which entitlement to working tax credit in respect of care provided by a person approved in accordance with the 2007 Scheme may arise.

This Scheme amends the 2007 Scheme to provide that with effect from the coming into force of this Scheme the approval body will be the Welsh Ministers (through the Care and Social Services Inspectorate Wales) (article 2).

Consequential amendments are made to the 2007 Scheme by articles 3 to 8.

Article 9 inserts saving and transitional provision in the 2007 Scheme so that approvals that are valid immediately before the coming into force of this Scheme will continue to have effect in prescribed circumstances. Provision is also made for dealing with applications for approval that have not been completed before 1 April 2011.