(a) You may have an indoor loft that is designed and used as an extension of the learning area, if you comply with the following safety standards:(1) Caregivers must be able to adequately supervise children at all times;(2) Stairs and steps, regardless of height, must have handrails the children can reach. Rung ladders do not require handrails;(3) Platforms over 20 inches in height must be equipped with protective barriers that prevent children from crawling over or falling through the barrier, or becoming entrapped; and(4) Section 747.4015 of this title (relating to May I care for children above or below ground level?).(b) If lofts are used as indoor active play space or equipment they must comply with the requirements specified in Subchapter U of this chapter (relating to Indoor and Outdoor Active Play Space and Equipment).