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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: what is not registered or approved childcare

TFC26450 | Registered and approved childcare: what is not registered or approved childcare

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

Childcare Payments Regulations 2015, regulation 3(7)

The following are not registered or approved childcare:

Childcare Payments Regulations 2015, regulation 3(7)(a)

Care provided for a child by the child’s parent, stepparent, or the parent’s partner, or;

Childcare Payments Regulations 2015, regulation 3(7)(b)

Care provided for a child by a relative of the child, wholly or mainly in the child’s home, or;

Childcare Payments Regulations 2015, regulation 3(7)(c)

Care provided by a person with parental responsibility for the child or;

Childcare Payments Regulations 2015, regulation 3(7)(d)

Care provided by a person who is a foster parent of the child.

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