TFC26300 | Registered and approved childcare: registered and approved childcare in Northern Ireland
From HM Revenue & Customs · Tax-Free Childcare Technical Manual
Childcare Payments Regulations 2015, regulation 3(5)
Registered or approved childcare in Northern Ireland is care provided for a child:
by a childcare provider registered with the Health and Social Services Trust
out of school hours by a school as part of the school activities
by a childcare provider registered with the Approval of Home Childcare Provider (Northern Ireland) 2006 Scheme, providing childcare in the child’s home
by a childcare provider approved by a Health and Social Care Trust in Northern Ireland for the purposes of providing approved home childcare