CHILDCARE IN EXTENDED SCHOOLS (Northern Ireland) In Order for parents to receive help with childcare costs either through the childcare element of Working Tax Credit or Childcare vouchers, the care used must be registered or approved [1]. Generally, the term ‘registered’ means childcare that has been registered by the relevant Health & Social Care Trust (HSCT) under Part XI of the Children (Northern Ireland) Order 1995 in which the setting is based. Under the Children (Northern Ireland) Order, Article 121 (1) and (2) lists the institutions and establishments which are exempt from the requirement to register even though children under 12 attend them. One of these establishments is ‘any school providing full-time education’ (Children Order Guidance and Regulations Volume 2 pg 71). This means that HSCTs will not register after school clubs run by the school on school premises, however this type of setting is still regarded as ‘qualifying childcare’ for childcare vouchers (Finance Act 2004 chapter 12) and for the childcare element of Working Tax Credit (see www.hmrc.gov.uk documents TCTM02630 and TCTM02610) It should be noted that a person, private day nursery or voluntary/community group providing childcare on school premises will need to be registered with the relevant HSCT.
[1] Approved care refers to care approved in accordance with the Tax Credits (Approval of Home Child Care Providers) Scheme (NI) 2006. This covers child care provision in the child’s home, but the child care provider must not be a relative of the child. |
