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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 Scotland

TFC26250 | Registered and approved childcare: registered and approved childcare in Scotland

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

Childcare Payments Regulations 2015, regulation 3(4)

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

  • by a childcare provider registered with the Social Care and Social Work Improvement Scotland (SCSWIS)

  • in the child’s home by, or introduced through, childcare agencies, sitter services and nanny agencies which are required to be registered

  • out of school hours by childcare clubs registered with the SCSWIS

Meaning of local authority in Scotland

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

Local authority means a council constituted under section 2 of the Local Government etc (Scotland) Act 1994.

Meaning of foster parent in Scotland

Childcare Payments Regulations 2015, regulation 3(10)

Foster parent includes, in Scotland, a foster carer or kinship carer as defined by regulation 2 of the Looked After Children (Scotland) Regulations 2009.

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