TFC08150 | Responsible for a child: what is local authority care
From HM Revenue & Customs · Tax-Free Childcare Technical Manual
Childcare Payments (Eligibility) Regulations 2015, regulation 4(3)
For the purposes of TFC, a child is not in local authority care if either of the following apply during any period which:
is a planned short-term break or is one of a series of such breaks to provide respite for the person with whom the child normally lives
when the child is placed with, or continues to live with, the child’s parent or a person who has parental responsibility for the child