Statutory Instruments
2011 No. 775
Income Tax
The Income Tax (Qualifying Child Care) Regulations 2011
Made
14th March 2011
Laid before the House of Commons
15th March 2011
Coming into force
6th April 2011
The Treasury make the following Regulations, in exercise of the powers conferred by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003( 1 ), and having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 2002( 2 ) relating to entitlement to the child care element of working tax credit.
Citation and commencement
1. These Regulations may be cited as the Income Tax (Qualifying Child Care) Regulations 2011 and come into force on 6th April 2011.
Amendment of section 318(5)(a) of the Income Tax (Earnings and Pensions) Act 2003
2. In section 318(5)(a) of the Income Tax (Earnings and Pensions) Act 2003( 3 ) for “Part 10A of the Children Act 1989” substitute “Part 2 of the Children and Families (Wales) Measure 2010( 4 )”.
Amendments of section 318C of the Income Tax (Earnings and Pensions) Act 2003
3. —(1)Section 318C of the Income Tax (Earnings and Pensions) Act 2003( 5 ) (meaning of “qualifying child care”) is amended as follows.
(2) In subsection (3) (Wales)—
(a) in paragraph (a) for “Part 10A of the Children Act 1989( 6 )” substitute “Part 2 of the Children and Families (Wales) Measure 2010”,
(b) for paragraph (b) substitute—
“ (b) by a person in circumstances where, but for article 11, 12 or 14 of the Child Minding and Day Care Exceptions (Wales) Order 2010 ( 7 ) , the care would be day care for the purposes of Part 2 of the Children and Families (Wales) Measure 2010, ” , and
(c) for paragraph (g) substitute—
“ (g) by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would be—
(i) child minding, or day care, for the purposes of Part 2 of the Children and Families (Wales) Measure 2010, or
(ii) qualifying child care for the purposes of the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007 ( 8 ) . ” .
(3) In subsection (4) (Scotland)—
(a) at the end of paragraph (a), insert “or”, and
(b) omit paragraph (c) (and the “or” at the end of paragraph (b)).
(4) In subsection (5) (Northern Ireland)—
(a) omit paragraph (d) (and the “or” at the end of it), and
(b) at the end of paragraph (e) insert—
“ , or
(f) by a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would be—
(i) child minding, or day care, for the purposes of Part XI of the Children (Northern Ireland) Order 1995 ( 9 ) , or
(ii) qualifying child care for the purposes of the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006 ( 10 ) . ” .
(5) In subsection (7) (exclusions), in paragraph (d), omit “foster carer or kinship carer” and “or is looking after as the child’s kinship carer”.
(6) Omit subsection (11) (definitions)( 11 ).
Angela Watkinson
Michael Fabricant
Two of the Lords Commissioners of Her Majesty’s Treasury
14th March 2011
2003 c. 1 . Sections 318 to 318D were substituted for section 318 by paragraph 1 of Schedule 13 to the Finance Act 2004 (c. 12) .
2002 c. 21 . S.I. 2011/721 contains the corresponding provisions this instrument is seeking to reflect.
Subsection (5)(a) was amended by S.I. 2008/2170 .
Section 318C was amended by S.I. 2005/770 , 2005/3229 , 2007/849 , 2007/2478 , 2008/2170 , 2009/1544 and 2009/2888 .
1989 c. 41 . Part 10A was inserted by section 79 of the Care Standard Act 2010 (c. 14) .
Subsection (11) was inserted by S.I. 2009/2888 .