{
  "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2015",
  "json_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2015.json",
  "id": "uksi/2015/346",
  "title": "The Income Tax (Qualifying Child Care) Regulations 2015",
  "short_title": "Income Tax (Qualifying Child Care) 2015",
  "long_title": "These Regulations amend section 318B(3) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”). Sections 318 to 318D of ITEPA provide for tax relief for employer-provided or employer-contracted childcare. This tax relief is available until a child is 15 years old, or 16 years old if they are disabled. Section 318B(3) of ITEPA defines the circumstances in which a child is disabled for these purposes, one of which is if the child is registered as blind in a register kept by a local authority or, in Northern Ireland, a Health and Social Services Board.",
  "citation": "S.I. 2015/346",
  "type": "uksi",
  "year": "2015",
  "number": "346",
  "version": "current",
  "date": "2015-02-23",
  "revised": false,
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2015/introduction",
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    },
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      "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2015/regulation-1",
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    },
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      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of section 318B of the Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2015/regulation-2",
      "extent": null,
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2015/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2015/note",
      "extent": null,
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    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
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      "language": null,
      "date": "2015-02-24",
      "size": 32185,
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      "source_url": "https://www.legislation.gov.uk/uksi/2015/346/pdfs/uksi_20150346_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
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      "language": null,
      "date": "2015-02-24",
      "size": 30408,
      "url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2015/pdf/uksiem_20150346_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2015/346/pdfs/uksiem_20150346_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "provisions": [
        "section/318D"
      ]
    },
    {
      "id": "ukpga/2002/21",
      "title": "Tax Credits Act 2002",
      "url": "https://openlegislation.uk/tax-credits-act-2002",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2015/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2015/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-qualifying-child-care-regulations-2015/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/346",
    "retrieved_at": "2026-10-28T23:46:41.764211+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}