EIM21900 - Benefits: exemption for employer supported childcare: general: arrangement of guidance
Sections 318, 318A, 318B, 318C, 318D ITEPA 2003
When an employer provides childcare facilities for children of
employees (other than lower paid employees) the provision gives
rise to taxable earnings under the benefits code (see
EIM21687).
Section 318 provided a limited exemption for some forms of
provision for years up to 5 April 2005. It mainly applies to
workplace nurseries in some narrow circumstances. See
EIM21905 for an overview of the
circumstances when the exemption applies.
From 6 April 2005 new provisions in Section 318A – D
extended the existing exemption. See the summary of the changes at
EIM21902.
Arrangement of guidance
The guidance is set out in four main blocks:
| EIM21900 | Employer supported childcare: introduction and overview |
| EIM21902 | Employer supported childcare: summary of exemptions before and after 5 April 2005 |
| EIM21905 | Exemption for workplace nurseries to 5 April 2005: overview |
| EIM21910 | Meaning of childcare to 5 April 2005 |
| EIM21915 | Premises provided by the employer: conditions to be met to 5 April 2005 |
| EIM21920 | Joint provision with other employers: further conditions to 5 April 2005 |
| EIM21925 | Responsibility for financing to 5 April 2005 |
| EIM21930 | Responsibility for management to 5 April 2005 |
| EIM21940 | Conditions relating to the child to 5 April 2005 |
| EIM21945 | Exclusion where premises used as private dwelling to 5 April 2005 |
| EIM21950 | Registration requirements to 5 April 2005 |
| EIM21960 | Requests for pre-transaction rulings |
| EIM21970 | Commercially marketed nursery schemes to 5 April 2005 |
| EIM21990 | Employer provided childcare: exemptions effective from 6 April 2005 |
| EIM21995 | Benefits: exemptions for certain employer provided childcare from 6 April 2005: summary of the new provisions |
| EIM22000 | Benefits: exemptions: workplace nursery provision from 6 April 2005 |
| EIM22005 | Benefits: exemptions: “other childcare” provided by the employer: rules from 6 April 2005 |
| EIM22010 | Benefits: exemptions: childcare and childcare vouchers provided by the employer: rules from 6 April 2005: the exempt amount |
| EIM22015 | Benefits: exemptions: childcare and childcare vouchers: rules from 6 April 2005: conditions: availability to all employees |
| EIM22020 | Benefits: exemptions: childcare and childcare vouchers: rules from 6 April 2005: meaning of “child”, “disabled child” and “patient” |
| EIM22025 | Benefits: exemptions: childcare and childcare vouchers: rules from 6 April 2005: meaning of “parental responsibility” |
| EIM22030 | Benefits: exemptions: childcare and childcare vouchers: rules from 6 April 2005: meaning of “care” and “qualifying childcare” |
Guidance on vouchers given to employees to pay for qualifying childcare begins at EIM16055.
