The tax exemptions on childcare vouchers apply only to registered or approved childcare. Registered care is care that is registered by OFSTED and includes nurseries, childminders, after school clubs, crèches and play schemes.  Approved childcare can include nannies, childminders and au-pairs.

The new Childcare Approval Scheme was introduced in January 2005 to support the new legislation on childcare vouchers.

A light touch scheme developed by the DfES, it enables carers who care for children in the child’s own home to register for approval.  Therefore nannies and childminders that do not need to be registered by OFSTED must have completed the Childcare Approval Scheme.

Full details can be found at www.childcareapprovalscheme.co.uk  This scheme does not extend to care provided by relatives.

Parents currently using unregistered care will need to ensure their carer becomes registered or approved before participating in the Childcare Account scheme.

For information on first aid training relative to the Childcare Approval Scheme please visit www.redcrossfirstaidtraining.co.uk