The Income Tax (Qualifying Child Care) (Wales) Regulations 2021
These Regulations amend section 318C of the Income Tax (Earnings and Pensions) Act 2003 (c. 1), which defines “qualifying child care” for the purposes of exemptions from income tax for employee benefits in respect of certain employer-provided or employer-contracted child care.
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Lifecycle
Department
Made
30 Nov 2021
—
In force
22 Dec 2021
Enabling power
The Treasury consider that it is appropriate to make these Regulations, having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 2002relating to entitlement to the child care element of working tax credit.
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