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Contents

Official guidance
Tax-Free Childcare Technical Manual

TFC26000 · Qualifying childcare: registered and approved childcare: contents

  • TFC26050 · Registered and approved childcare: meaning of a relative
  • TFC26100 · Registered and approved childcare: meaning of a school
  • TFC26150 · Registered and approved childcare: registered and approved childcare in England
  • TFC26200 · Registered and approved childcare: registered and approved childcare in Wales
  • TFC26250 · Registered and approved childcare: registered and approved childcare in Scotland
  • TFC26300 · Registered and approved childcare: registered and approved childcare in Northern Ireland
  • TFC26350 · Registered and approved childcare: registered and approved childcare outside the UK
  • TFC26400 · Registered and approved childcare: meaning of ministry of defence approved childcare provider
  • TFC26450 · Registered and approved childcare: what is not registered or approved childcare
  • TFC26500 · Registered and approved childcare: powers to exclude childcare from approved childcare
  1. Qualifying childcare: registered and approved childcare: contents
  2. Registered and approved childcare: meaning of a relative

TFC26050 | Registered and approved childcare: meaning of a relative

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

Childcare Payments Regulations 2015, regulation 3(10)

Relative means grandparent, aunt, uncle, brother, or sister, whether of the full blood or half blood or by marriage or civil partnership.

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