Income Tax (Earnings and Pensions) Act 2003 section 318B

Childcare: meaning of "care", "child" and "parental responsibility"

Section 318B defines key terms used in the employer-provided and employer-contracted childcare exemption provisions, including "care", "child", "parental responsibility", "patient" and "local authority".

• "Care" means any form of care or supervised activity outside of a child's compulsory education
• A person counts as a "child" until the end of the week containing 1 September after their 15th birthday, or 16th birthday if disabled
• A child is disabled if they receive disability living allowance, personal independence payment, Scottish disability assistance, or are certified as severely sight impaired or blind
• "Parental responsibility" covers all legal rights, duties, powers, responsibilities and authority a parent has over a child and the child's property