# The Tax Credits (Approval of Child Care Providers) Scheme 2005, Section 5: Qualifying Child Care


(1) Qualifying child care means care for a child provided by an individual on domestic premises for reward but does not include care referred to in paragraph (2).
(2) Qualifying child care does not include–
(a) childminding which is subject to registration pursuant to Part 10A of the 1989 Act;
(b) child care provided wholly or mainly in the child’s own home in respect of a child to whom the provider is a parent or relative; or
(c) child care provided wholly or mainly in the home of a relative of the child where such care is usually provided solely in respect of one or more child to whom the provider is a parent or relative.

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Source: https://www.legislation.gov.uk/uksi/2005/93/section/5 (the official version)
Page: https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/section-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.