{
  "url": "https://openlegislation.uk/income-tax-qualifying-child-care-wales-regulations-2021/note",
  "json_url": "https://openlegislation.uk/income-tax-qualifying-child-care-wales-regulations-2021/note.json",
  "legislation": "uksi/2021/1344",
  "legislation_title": "The Income Tax (Qualifying Child Care) (Wales) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/income-tax-qualifying-child-care-wales-regulations-2021",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend section 318C of the Income Tax (Earnings and Pensions) Act 2003 (c. 1), which defines “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.\nRegulation 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.\nA Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1344/note",
    "retrieved_at": "2026-10-28T22:06:33.082635+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."
}