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Contents

Official guidance
Tax-Free Childcare Technical Manual

TFC08000 · Entitlement: responsible for a child: contents

  • TFC08050 · Responsible for a child: circumstances in which a person is to be treated as responsible for a child who normally lives with them
  • TFC08100 · Responsible for a child: circumstances in which a person is not treated as responsible for a child – absent from household
  • TFC08150 · Responsible for a child: what is local authority care
  • TFC08200 · Responsible for a child: meaning of a qualifying child
  • TFC08250 · Responsible for a child: disabled child
  • TFC08300 · Responsible for a child: meaning of parental responsibility
  1. Entitlement: responsible for a child: contents
  2. Responsible for a child: meaning of parental responsibility

TFC08300 | Responsible for a child: meaning of parental responsibility

From HM Revenue & Customs · Tax-Free Childcare Technical Manual

Childcare Payments (Eligibility) Regulations 2015, regulation 4(4)

A person has parental responsibility for the child if that person is not a foster parent of the child and (in England and Wales) has parental responsibility as defined in the Children Act 1989, section 3, (in Scotland) has any or all of the legal responsibilities or rights described in the Children (Scotland) Act 1995, section 1 or section 2, and in (Northern Ireland) has parental responsibility as defined in the Children (Northern Ireland) Order 1995, article 6.

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