EIM21902 - Benefits: exemption for employer supported childcare: summary of changes introduced with effect from 6 April 2005

Section 318 and 318A - D ITEPA 2003

This chart compares chargeable and exempt childcare provision before and after 5 April 2005.

From 6 April 2005, in addition to the new tax exemptions for childcare vouchers and other childcare, new conditions came into force that relate to all employer-provided childcare support. These were:

Availability to all staff

All employees should be able to apply for the childcare being offered by the employer.

The age of the child

A child qualifies up to 1^st September following their 15^th birthday or 1^st September following their 16^th birthday if they are disabled.

Registered or approved childcare only

The childcare must be registered or approved.