EIM22000 - Benefits: exemptions: workplace nursery provision from 6 April 2005

Section 318 ITEPA 2003 (amended by paragraph 1 Schedule 13 FA 2004)

The unlimited exemption from income tax under the benefits code and NICs continues after 5 April 2005. The guidance at EIM21905 – EIM21973 is relevant. In addition, see the note at EIM21902 regarding:

• Availability of nursery places to all employees generally or all employees at a particular workplace and
• The change to the definition of child by reference to age