These Regulations amend section 318B(3) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”). Sections 318 to 318D of ITEPA provide for tax relief for employer-provided or employer-contracted childcare. This tax relief is available until a child is 15 years old, or 16 years old if they are disabled. Section 318B(3) of ITEPA defines the circumstances in which a child is disabled for these purposes, one of which is if the child is registered as blind in a register kept by a local authority or, in Northern Ireland, a Health and Social Services Board.