SE21945 - Benefits: exemption for workplace nurseries – meaning of domestic premises

Section 155A(8) ICTA 1988

Exemption under Section 155A ICTA 1988 is not due where the childcare is provided on domestic premises (see SE21915 and SE21920). It will usually be obvious if this test is satisfied.

The legislation defines “domestic premises” as any premises wholly or mainly used as a private dwelling. The exclusion of childcare provided on such premises means that no exemption is due for childcare provided at the employee's home (for example, the provision of a nanny) or at the home of a childminder.