EIM21901 - Benefits: exemption for employer-supported childcare: structure of guidance: contents
The guidance is set out in blocks as follows:
| Tax years up to the year ended 5 April 2005 | |
| 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 |
| Commercially marketed nursery schemes to 5 April 2005 | |
| EIM21970 | Commercially marketed nursery schemes to 5 April 2005 |
| EIM21971 | Tax consequences of workplace nursery schemes |
| EIM21972 | Dealing with approaches from employers |
| EIM21973 | Dealing with disputes |
| Changes introduced with effect from 6 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 |
| Workplace nurseries with effect from 6 April 2005 | |
| EIM22000 | Benefits: exemptions: workplace nursery provision from 6 April 2005 |
| EIM22001 | Workplace nursery provision from 6 April 2005 |
| EIM22002 | Workplace nurseries from 6 April 2005: Condition A |
| EIM22003 | Workplace nurseries from 6 April 2005: Condition B |
| EIM22004 | Workplace nurseries from 6 April 2005: Condition C |
| EIM22005 | Workplace nurseries from 6 April 2005: Condition D |
| EIM22006 | Workplace nurseries from 6 April 2005: partnership requirements: premises on which childcare is provided |
| EIM22007 | Workplace nurseries from 6 April 2005: responsibility for financing and managing the provision of childcare |
| Other employer-supported childcare | |
| EIM22010 | Benefits: exemptions: “other childcare” supported by the employer: rules from 6 April 2005 |
| EIM22011 | Benefits: exemptions: childcare and childcare vouchers provided by the employer: rules from 6 April 2005: the exempt amount |
| EIM20012 | Benefits: exemptions: childcare and childcare vouchers supported by the employer: rules from 6 April 2011: the exempt amount |
| EIM22015 | Benefits: exemptions: childcare and childcare vouchers: rules from 6 April 2005: conditions: availability to all employees |
| EIM22016 | Benefits: exemptions: other childcare and childcare vouchers: availability to all employees: relevant low-paid employees |
| Meaning of important terms | |
| 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” |
