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Statutory Rules of Northern Ireland


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STATUTORY RULES OF NORTHERN IRELAND


2006 No. 64

TAX CREDITS

The Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006

  Made 23rd February 2006 
  Coming into operation 6th April 2006 

The Department of Health, Social Services and Public Safety, being the appropriate national authority under section 12(6) of the Tax Credits Act 2002[1] hereby makes the following Scheme in exercise of the powers conferred by sections 12(5), (7) and (8) and 65(9) of that Act.

Citation, commencement and interpretation
     1. —(1) This Scheme shall be known as the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006 and shall come into operation on 6th April 2006.

    (2) In this Scheme—

    (3) The Interpretation Act (Northern Ireland) 1954[6] shall apply to this Scheme as it applies to an Act of the Assembly.

Specified bodies
     2. The bodies specified for the purpose of giving approvals under this Scheme are HSS Trusts.

Requirements of the Scheme
    
3. For the purposes of regulations made under section 12 of the Tax Credits Act 2002[7], a person shall be a home child care provider approved in accordance with this Scheme only—

Qualifying Child Care
     4. —(1) Qualifying child care means care for a child provided by an individual in the child's own home for reward but does not include care referred to in paragraph (2).

    (2) Qualifying child care does not include—

Approved person
    
5. —(1) A person shall be given approval as a home child care provider under this Scheme if the HSS Trust is satisfied that the approval criteria are met in relation to that person.

    (2) A person who has been given approval under paragraph (1) shall cease to be so approved if that approval is withdrawn by an HSS Trust.

    (3) An HSS Trust may withdraw an approval if satisfied that the approval criteria are no longer met in relation to that person.

Approval criteria
    
6. In relation to an application for approval as a home child care provider the approval criteria are—

Approval system
     7. —(1) An HSS Trust shall operate a system for the determination of applications for approval made to it under this Scheme and shall make adequate arrangements to publicise the details of that system.

    (2) The approval system referred to in paragraph (1) shall in particular—

    (3) An HSS Trust shall maintain a record of those persons to whom an approval is granted for the time being under this Scheme.

    (4) The records referred to in paragraphs (2)(f) and (3) may be kept by means of a computer.

Provision of information by an HSS Trust
    
8. An HSS Trust shall supply to the Commissioners of Her Majesty's Revenue and Customs such information as they may require for the discharge of any of their functions relating to working tax credit and which is information relating to the approval, or the refusal or withdrawal of approval, of persons under this Scheme.

Period of approval
    
9. —(1) An approval given under this Scheme shall state the period of its validity which shall not exceed a period of 12 months.

    (2) Nothing in this article shall prejudice the application of article 5(2).

Fees
    
10. An HSS Trust may charge any person seeking its approval under this Scheme such reasonable fee, as it shall, subject to the approval of the Department, determine.



Sealed with the Official Seal of the Department of Health, Social Services and Public Safety


23rd February 2006

L.S.


Andrew Hamilton
A senior officer of the Department of Health Social Services and Public Safety


EXPLANATORY NOTE

(This note is not part of the Scheme)


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)).

The bodies specified by the Department of Health and Social Services and Public Safety under section 12(7) of the Act for the purpose of giving approvals in accordance with the Scheme are the HSS Trusts (Article 2). Applications for approval are determined by the HSS Trusts in accordance with the criteria set out in this Scheme (Article 6).

The Scheme further provides:


Notes:

[1] 2002 c. 21back

[2] S.I. 1995/755 (N.I. 2)back

[3] S.I. 2002/2007back

[4] S.I. 1991/194 (N.I. 1)back

[5] SI 1972/1265 (N.I. 14) – definition inserted by Schedule 1 to SI 1994/429 (N.I. 2)back

[6] 1954 c. 33 (N.I.)back

[7] 2002 c. 21; the current regulations are the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005)back

[8] The list is accessible on the Department of Health, Social Services and Public Safety Website: www.dhsspsni.gov.ukback

[9] The list is accessible on the Department of Health, Social Services and Public Safety Website: www.dhsspsni.gov.ukback



ISBN 0 337 96368 1


 © Crown copyright 2006

Prepared 2 March 2006


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