SE21950 - Benefits: exemption for workplace nurseries – registration requirements

Section 155A(6) ICTA 1988

Exemption under Section 155A ICTA 1988 is not due unless any relevant registration requirements are met in respect of the premises, or the person providing the care (see SE21915 and SE21920). The registration requirements which may apply are:

• in respect of the premises on which the care is provided, Section 1 of the Nurseries and Childminders Regulation Act 1948 or Section 11 of the Children and Young Persons Act (Northern Ireland) 1968 and
• in respect of the persons providing the care, Section 71 of the Children Act 1989.

You will usually be able to accept the employer's statement that any registration requirements which apply have been complied with.