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.