TFC25100 | Qualifying childcare: introduction
From HM Revenue & Customs · Tax-Free Childcare Technical Manual
Childcare Payments Act 2014, section 2(1)
Childcare is any form of care or supervised activity for a child that is not provided during the child’s compulsory education. Below are some examples of childcare/supervised activity that are not provided during the child’s compulsory education:
pre-school for a child aged under 5 years old
breakfast and after school clubs associated with a school for children aged 5 years and over
activity classes, such as ballet dancing or football training
children attending childminders or nannies
face to face and on-line tuition
This list is not exhaustive.