Citation and commencement

1. These Regulations may be cited as the Income Tax (Qualifying Child Care) Regulations 2008 and shall come into force on 1st September 2008.

Amendment of section 318(5) of the Income Tax (Earnings and Pensions) Act 2003

2. In section 318(5) of the Income Tax (Earnings and Pensions) Act 2003(exemption for employer-provided care)—

(a) before paragraph (a) insert—

“ (za) in England, that under Part 10A of the Children Act 1989 ( 2 ) or Part 3 of the Childcare Act 2006 ( 3 ) ; ” ;

(b) in paragraph (a), omit “England and”.

Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003

3. —(1)Section 318C of that Act( 4 ) (meaning of “qualifying child care”) is amended as follows.

(2) In subsection (2)—

(a) omit paragraph (b);

(b) after that paragraph insert—

“ (ba) by a person registered under Part 3 of the Childcare Act 2006, ” ;

(c) for paragraph (c) substitute—

“ (c) by or under the direction of the proprietor of a school on the school premises (subject to subsection (2B)), ” ;

(d) omit paragraph (eb) (and the “or” after it);

(e) at the end insert—

“ , or

(g) by a foster parent under the Fostering Services Regulations 2002 ( 5 ) in relation to a child other than one whom the foster parent is fostering. ”

(3) After that subsection insert—

“ (2A) In subsection (2)(c)—

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

“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. ”

(4) In subsection (3)—

(a) omit the “or” after paragraph (e);

(b) at the end insert—

“ , or

(g) by a foster parent under the Fostering Services (Wales) Regulations 2003 ( 7 ) in relation to a child other than one whom the foster parent is fostering. ”