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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: registered and approved childcare in Wales

TFC26200 | Registered and approved childcare: registered and approved childcare in Wales

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

Childcare Payments Regulations 2015, regulation 3(3)

Registered or approved childcare in Wales is care provided for a child:

  • by a person registered under Part 2 Children and Families (Wales) Measure 2010. This is a person registered by the National Assembly for Wales through the Care Inspectorate Wales (CIW)

  • by a person in circumstances where, but for article 11, 12 or 14 of the Child Minding and Day Care Exceptions (Wales) Order 2010, the care would be day care for the purposes of Part 2 of the Children and Families (Wales) Measure 2010

  • out of school hours, by a school as part of the school activities or by a local authority

  • by a person who is employed or engaged under a contract for services to provide childcare in the child’s home by the provider of a domiciliary support service within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016

  • by approved foster carers if childcare is for a child aged 12 or over and takes place outside of the child’s home or for a child aged 16. Otherwise, the foster carer must also register under one of the provisions above. The child must not be their foster child

  • by a childcare provider approved in accordance with a scheme made by the National Assembly for Wales or the Welsh Ministers under either section 12(5) of the Tax Credit Act 2002 or section 60 of the Government of Wales Act 2006

Meaning of local authority in Wales

Childcare Payments Regulations 2015, regulation 3(10)(a)

Local authority means a county council, a county borough council, or a community council.

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