The Income Tax (Qualifying Child Care) Regulations 2019

JurisdictionUK Non-devolved
CitationSI 2019/902

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 20031.

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 20022relating to entitlement to the child care element of working tax credit.

S-1 Citation and commencement

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.

S-2 Amendments of section 318C of the Income Tax (Earnings and Pensions) Act 2003

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 20033is amended as follows.

(2) In subsection (2), for paragraph (f) substitute—

“(f)

“(f) by a carer supplied by a person registered under Chapter 2 of Part 1 of the Health and Social Care Act 20084in 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 20145.”.

(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 20026.”.

Mike Freer

Craig Whittaker

Two of the Lords Commissioners of Her Majesty’s Treasury

29th April 2019

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend section 318C of the Income Tax (Earnings and Pensions) Act 2003 (c. 1), which deals with the meaning of “qualifying child care” for the purposes of exemptions from income tax for employee benefits in respect of certain employer-provided or employer-contracted child care.

Regulation 2(2) amends subsection (2)(f) which referred to care provided for a child in England by a domiciliary care worker under the Domiciliary Care Agencies Regulations 2002 ( S.I. 2002/3214). Those Regulations were revoked by paragraph 1 of Schedule 2 to the Health and Social Care Act 2008 (Commencement No. 16, Transitory and Transitional Provisions)...

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