In 2004, the Childcare Act (Dutch: Wet kinderopvang) was passed, regulating the introduction of the childcare allowances. Childcare allowance can be applied for by parents who both work (or have income from work), and by single parents who work, to bring their children to childcare, and also to pay babysitters through a babysitting agency. The Ministry of Social Affairs and Employment is responsible for the law, but the Tax and Customs Administration (which falls under the Dutch Ministry of Finance) is responsible for its implementation, including payment and fraud prevention.[1]