# The Tax Credits (Approval of Home Child Care Providers) Scheme 2003, Note: Explanatory note


(This note is not part of the Scheme)
This Scheme provides for the approval of child care providers for the purposes of section 12(5) of the Tax Credits Act 2002 (“the Act”). The Secretary of State is the “appropriate national authority” in relation to care provided in England. Qualifying child care (as defined) provided by a person approved in accordance with this Scheme constitutes care provided by a person of a prescribed description for the purposes of section 12(4) of the Act.
Regulations made under section 12(1) of the Act prescribe the circumstances in which entitlement to working tax credit in respect of care provided by a person approved in accordance with this Scheme may arise (see the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005)).
Her Majesty’s Chief Inspector of Schools in England (“the Chief Inspector”) is the specified person for the purposes of giving approvals under this Scheme. Applications for approval are determined by the Chief Inspector in accordance with criteria set out in a Code of Practice issued by the Secretary of State. The matters which are to be addressed by the approval criteria are set out in the Schedule to the Scheme.
The Scheme further provides:
(a) that an approval may only be given to an applicant who is a registered child minder at the time of the application;
(b) for the Chief Inspector to operate a system for the determination of applications for approval and for assessment of continued compliance with the approval criteria;
(c) for requiring the Chief Inspector to give notice of his intention to take specified steps relating to the refusal, withdrawal or variation of an approval;
(d) for the suspension of an approval and for the taking of emergency steps;
(e) for the right of appeal against decisions of the Chief Inspector;
(f) for the charging of fees by the Chief Inspector.
The Scheme applies only in relation to England.

---
Source: https://www.legislation.gov.uk/uksi/2003/463/note (the official version)
Page: https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.