The Income Tax (Qualifying Child Care) (Wales) Regulations 2021
| Jurisdiction | UK Non-devolved |
| Citation | SI 2021/1344 |
| Year | 2021 |
2021 No. 1344
Income Tax, Wales
The Income Tax (Qualifying Child Care) (Wales) Regulations 2021
Made 30th November 2021
Laid before the House of Commons 1st December 2021
Coming into force 22th December 2021
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.
Citation and commencement
1. These Regulations may be cited as the Income Tax (Qualifying Child Care) (Wales) Regulations 2021 and come into force on 22nd December 2021.
Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003
2. In section 318C(3) of the Income Tax (Earnings and Pensions) Act 20033(meaning of “”), in paragraphs (f) and (g)(ii), after “Tax Credits (Approval of Child Care Providers) (Wales) Scheme 20074” insert5.
Rebecca Harris
Michael Tomlinson
Two of the Lords Commissioners of Her Majesty’s Treasury
30th November 2021
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 defines “” for the purposes of exemptions from income tax for employee benefits in respect of certain employer-provided or employer-contracted child care.
Regulation 2 amends paragraphs (f) and (g)(ii) of section 318C(3) to include a reference to the Approval of Home Childcare Providers (Wales) Scheme 2021.
A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.
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