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Contents

Official guidance
Tax-Free Childcare Technical Manual

TFC25000 · Qualifying childcare

  • TFC25100 · Introduction
  • TFC25200 · Definition of qualifying childcare
  • TFC26000 · Registered and approved childcare: contents
  1. Qualifying childcare: contents
  2. Qualifying childcare: introduction

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.

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