It is a dilemma for all those wishing to assist others in very difficult circumstances. The legal position changed on 1st June. The coronavirus regulations are a statutory instrument and can be found on legislation.gov.uk no.350 of 2020. Click on ' latest available' version of for the up to date correct legal position. Restrictions on individual movements ( Reg 6) .is now only on overnight stays, with some exemptions, but these do not include babysitting overnight stays. Reg.7 is the restrictions on gatherings. You can have one other non household person in your home, or 5 visitors to your garden. However gatherings in excess of the above are allowed for the provision of reasonably necessary 'voluntary' services, so if you wish to volunteer your services where deemed reasonably necessary, you may. It is up to individuals to carry out their own risk assessment, and to mitigate any risks, and also to assess any available alternative to voluntary babysitting. Where this is the only viable option open to the individuals concerned, it will probably meet the test if being deemed reasonably necessary. You can be fined if you break the law but as you can see, the law retains a fair amount of flexibility.