SE21900 - Benefits: exemption for workplace nurseries: general: purpose of the legislation: arrangement of guidance
Section 155A ICTA 1988
A Schedule E benefits charge arises when an employer provides
childcare facilities for children of employees within Part V
Chapter II ICTA 1988 (see
SE21687).
There is a limited exemption from this charge. It mainly
applies to workplace nurseries in some narrow circumstances. See
SE21905 for an overview of the
circumstances when exemption applies.
Purpose of the legislation
The purpose of the legislation is that the exemption should only apply when:
- The narrow conditions for exemption are met (see SE21905) and
- The charge to tax would otherwise be under Section 154 ICTA 1988. The exemption does not apply to
- childcare paid for out of the employees emoluments chargeable under Section 19(1)1, or where any money paid out by the employer in respect of the childcare represents an application of the employee’s emoluments
- childcare provided by means of non-cash vouchers or credit tokens (see generally SE16010 onwards).
Arrangement of guidance
| SE21905 | Exemption for workplace nurseries – overview |
| SE21910 | Meaning of childcare |
| SE21915 | Premises provided by the employer – conditions to be met |
| SE21920 | Joint provision with other employers – further conditions |
| SE21925 | Responsibility for financing |
| SE21930 | Responsibility for management |
| SE21940 | Meaning of eligible children |
| SE21945 | Meaning of domestic premises |
| SE21950 | Registration requirements |
| SE21960 | Requests for pre-transaction rulings |
| SE21970 | Commercially marketed nursery schemes |
