Childcare - Development of childcare tax and NICs policy

Find out here how the tax and NICs changes on employer-supported childcare were developed

Draft NIC Regulations on Employer Supported Childcare (PDF 97K) (added 12/11/04)

Consultation document (PDF 238K) (Opens new window)

Responses to consultation (PDF 193K) (Opens new window)

2003 PBR News Release

2004 Budget Note 16 (Opens new window)

Draft legislation

RIA