(1) Childcare, including—
(a) the provision of childcare free of charge; and
(b) the provision of financial assistance or financial resources in connection with the provision of childcare, including—
(i) childcare vouchers, within the meaning given in section 84 of the Income Tax (Earnings and Pensions) Act 2003 (“ the 2003 Act ”), or a scheme to which section 270A of that Act applies;
(ii) a scheme to which section 318 of the 2003 Act applies (employer-provided childcare);
(iii) a scheme to which section 318A of the 2003 Act applies (employer-contracted childcare) ;
(iv) a scheme under section 1 of the Childcare Payments Act 2014 (childcare payment scheme).
(2) “Childcare”, for the purposes of this paragraph, means any form of care for a child but does not include—
(a) any form of health care for a child;
(b) care provided for a child if the care—
(i) is provided in any of the following establishments as part of the establishment’s activities—
(aa) a children’s home;
(bb) a care home;
(cc) a hospital in which the child is a patient;
(dd) a residential family centre; and
(ii) is so provided by the person carrying on the establishment or a person employed by the establishment (including a person who is employed under a contract of services); or
(c) care provided for a child who is detained in—
(i) a young offender institution;
(ii) a secure training college; or
(iii) a secure college.
(3) In this paragraph—
“ care home ”, “ children’s home ” and “ residential family centre ” have the same meaning as in the Care Standards Act 2000 ;
“ child ” means a person under the age of 18, except for the purposes of sub-paragraph (1)(b)(i) to (iv);
“ hospital ” has the meaning given by section 275 of the National Health Service Act 2006 .