Expenses and benefits in kind: quick guide to whether tax and NICs are due: childcare  

Table of Contents - Childcare

• provided by the employer
  • up to 5th April 2005
  • workplace nurseries up to 5th April 2005
  • workplace nurseries from 6th April 2005
  • not workplace nurseries or childcare vouchers: rules commencing on 6th April 2005
• provided by vouchers
  • up to 5th April 2005
  • from 6th April 2005
• provided by reimbursing the cost
• provided while an employee is travelling on business

You may also be interested in our new guide for employers on the tax, NICs and reporting rules for childcare expenses and benefits.

Level 2 Table of Contents

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