Childcare - Grandparents

[The1nonly1]

Not sure where to post this but here seemed the best option. I'm hoping that this is a sinple answer but I have doubts about it not being.

Basically, can I pay a grandparent each month for childcare if they are not a registered childminder? If so, does someone have to pay tax and NI on that amount? The amount would be £436 each month.

 

[The1nonly1]

Where is the £436/month coming from?

This is an agreed amount between us.

Is this some Jimmy Carr level tax avoidance?

I wish I could do that.

If they aren't a registered childminder or nusery then you can't take advantage of the government tax free childcare scheme, if that's what you mean?

I understand that I can't do that.