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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 Northern Ireland

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

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