You will not be eligible for help from the Working Tax Credit
childcare element if the childcare is provided by:
a relative of a child caring for that child in the childs home,
even if the relative is registered or approved or
a relative approved under the
Childcare Approval Scheme in England or
Approval of Childcare Provider in Wales or
Registration of the Childcare Providers Scheme in
Northern Ireland
caring for a child or children, away from the childs or childrens
home and the care is solely for a child, or children, to whom the
provider is related.
Relative means a:
parent
grandparent
aunt or uncle
brother or sister
whether by blood, half-blood, marriage, civil partnership or
affinity. Affinity means a person with a strong-relationship to the
child, for example, someone in a parental position regarding their
partners children, and includes step parents.
If youve any questions about the meaning of 'relative', please
phone the Tax Credits Helpline (on page 31).