The Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006
This Scheme provides for the approval of home child care providers for the purposes of section 12(5) of the Tax Credits Act 2002 (“the Act”). The Department of Health, Social Services and Public Safety is the “appropriate national authority” in relation to care provided in Northern Ireland. Qualifying childcare (as defined) provided by a person approved in accordance with this Scheme constitutes care provided by a person of a prescribed description for the purposes of section 12(4) of the Act. Regulations made under section 12(1) of the Act prescribe the circumstances in which entitlement to working tax credit in respect of care provided by a person approved in accordance with this Scheme may arise. (See the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005)).