What kind of Childcare is covered?
Childcare vouchers can be used to pay for any form of legal childcare, including:
- Childminders, nurseries and play schemes registered by Ofsted
- Out-of-hours clubs run by a school on the school premises, or by a local authority
- Childcare schemes run by approved providers
- An approved foster-carer (the care must be for a child who is not the foster carer′s foster child)
- A childcarer who is approved by Ofsted to care for your child or children in your own home. These are childminders who have further qualified to become 'home child-carers'
- A childcarer approved under the Childcare Approval Scheme
- Childcare given in the child′s own home by a domiciliary worker or nurse from a registered agency.
Important note: Childcare provided by a relative is not eligible for the childcare element of the Working Tax Credit or the Tax and NICs exemptions on employer-supported childcare.
The sole exception to this is a situation in which a relative is a registered or approved childcarer, and happens to care for a related child, but whose primary or main paid child-caring is for not for their own relatives.
In short, being a paid childcarer for the child to whom they are related is incidental to their usual paid childcaring. This care must be provided outside the child's own home.
To speak to one of our tax experts call 0800 434 6402.
