In order to qualify for Child Tax Credits (CTC’s) the person responsible for taking care of your children (child) had to be registered with the Childcare Approval Scheme.
From 18 July 2009 the Childcare Approval Scheme ceased to exist and all childcare providers approved under this scheme (for example a nanny or foster carer working as a childminder) must either become registered with Ofsted or they will become unregistered providers.
Taxpayers who are affected by this change are advised to check with their childcare provider to see what they have done or plan to do.
It is no longer possible to claim tax credits unless the childcare provider is registered with Ofsted from 18 July 2009.
If a childcare provider does not intend to register with Ofsted, an alternative registered provider would need to be used in order to be able to claim or continue claiming the childcare element of tax credits.
- Families risk losing childcare cash (telegraph.co.uk)