Tax Credits Act 2002 section 12

Child care element

Section 12 establishes the child care element of working tax credit, which provides support towards eligible child care costs for working claimants.

• Working tax credit may include a child care element covering a prescribed proportion of qualifying child care charges up to a maximum amount
• Child care charges must be of a prescribed type, incurred by the claimant or claimants, for the care of children they are responsible for
• Care must be provided by approved categories of child care provider, which may include providers approved under schemes run by the relevant national authority
• Approval schemes are operated by the appropriate national authority for each UK nation and may involve accredited bodies, grants, loans, and reasonable fees