The Tax Credit (New Category of Child Care Provider) Regulations 1999The Tax Credit (New Category of Child Care Provider) Regulations 1999

These Regulations make a scheme for establishing a new category of persons whose charges for providing child care are to be taken into account for the purposes of determining the appropriate amount of working families' tax credit or disabled person’s tax credit. The persons whose charges will be taken into account for these purposes will be approved by an organisation that has been accredited by the Secretary of State.