This means that England is the only country operating the scheme, which was introduced in April, to allow registered childminders to work in the homes of the parents whose children they are caring for.
But the number of childminders taking part is low, according to Ofsted. Its most up-to-date figures show that by the end of May out of 68,000 childminders, only 30 childminders have registered as home carers.
In England the scheme provides for the approval of certain childcare providers -currently only registered childminders who must not be a relative of the child to be cared for - for the purposes of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002. These regulations applied in England and Wales, and specify who may be considered to be a provider of childcare for the purposes of the Tax Credits Act.
But a Welsh Assembly spokesman said last week that 'no similar scheme has been made in Wales' and that childminders there could care for children in their parents' homes under existing legislation.
'If a person is registered as a childminder under the Children Act 1989, albeit to provide childcare in their own home, and in addition works as a childminder elsewhere, the costs of their services provided in the family home will count for working tax credit purposes.'
Gail Le Grove, director of National Childminding Association (NCMA) Wales, said this is 'a bit of a dilemma' for the NCMA, 'because the picture in Wales and England is so different'.
