Statutory Instruments
2019 No. 902
Income Tax
The Income Tax (Qualifying Child Care) Regulations 2019
Made
29th April 2019
Laid before the House of Commons
1st May 2019
Coming into force
1st June 2019
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 ).
The Treasury consider that it is appropriate to make these Regulations, 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 2019 and come into force on 1st June 2019.
Amendments of section 318C of the Income Tax (Earnings and Pensions) Act 2003
2. —(1) Section 318C (childcare: meaning of “qualifying child care”) of the Income Tax (Earnings and Pensions) Act 2003( 3 ) is amended as follows.
(2) In subsection (2), for paragraph (f) substitute—
“ (f) by a carer supplied by a person registered under Chapter 2 of Part 1 of the Health and Social Care Act 2008 ( 4 ) in respect of the activity within paragraph 1 of Schedule 1 (regulated activities: personal care) to the Health and Social Care Act 2008 (Regulated Activities) Regulations 2014 ( 5 ) . ” .
(3) In subsection (6), for the words from “approved by” to the end substitute “within regulation 14(2)(d)(i) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002( 6 ).”.
Mike Freer
Craig Whittaker
Two of the Lords Commissioners of Her Majesty’s Treasury
29th April 2019
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 . Regulation 14(2) of S.I. 2002/2005 contains the corresponding provisions this instrument is seeking to reflect.
Section 318C was relevantly amended by S.I. 2005/770 , 2007/849 , 2007/2478 , 2008/2170 and 2009/1544 .
S.I. 2002/2005 ; relevant amending instruments are S.I. 2003/701 and S.I. 2019/364 .