This Scheme makes amendments to the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007 (“the Approval Scheme”).

The Approval 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 the Approval Scheme, provided by a person in accordance with the Approval Scheme constitutes care provided by a person of a prescribed description for the purposes of section 12(4) of the Act.

The amendments are made as a consequence of Part 1 of the Welfare Reform Act 2012 to include reference, within the Approval Scheme, to universal credit in addition to the existing reference to working tax credit which will eventually be replaced by universal credit.

Article 2 of this Scheme amends article 9 of the Approval Scheme to include a requirement that information is supplied to the Secretary of State in relation to his functions relating to universal credit.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to this Scheme. AS a result it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with this Scheme.