Section 318B — Income Tax (Earnings and Pensions) Act 2003: Childcare: meaning of “care”, “child” and “parental responsibility”

Childcare: meaning of “care”, “child” and “parental responsibility” 318B 1 For the purposes of sections 318 to 318AZA (exemptions for employer-provided or employer-contracted childcare) “ care ” means any form of care or supervised activity that is not provided in the course of the child’s compulsory education.

2 For the purposes of those sections a person is a “child” until the last day of the week in which falls the 1st September following the child’s fifteenth birthday (or sixteenth birthday if the child is disabled).

3 For the purposes of subsection (2) a child is disabled if—

a a disability living allowance or personal independence payment is payable in respect of him, or has ceased to be payable solely because he is a patient, aa disability assistance is given in respect of the child in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018, b he is certified as severely sight impaired or blind by a consultant ophthalmologist, or c he ceased to be certified as severely sight impaired or blind by a consultant ophthalmologist within the previous 28 weeks.

4 In subsection (3)(a) “ patient ” means a person (other than a person who is serving a sentence imposed by a court in a prison or youth custody institution or, in Scotland, a young offenders' institution) who is regarded as receiving free in-patient treatment within the meaning of the Social Security (Hospital In-Patients) Regulations 1975 or the Social Security (Hospital In-Patients) Regulations (Northern Ireland) 1975.

5 For the purposes of sections 318 and 318A “ parental responsibility ” means all the rights, duties, powers, responsibilities and authority which by law a parent of a child has in relation to the child and the child’s property.

6 In this section and section 318C “ local authority ” means—

a in relation to England, the council of a county or district, a metropolitan district, a London Borough, the Common Council of the City of London or the Council of the Isles of Scilly;

b in relation to Wales, the council of a county or county borough;

c in relation to Scotland, a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994.