SE21905 – Benefits: exemption for workplace nurseries - overview

Section 155A ICTA 1988

The limited exemption for workplace nurseries (see SE21900) applies when childcare for eligible children is provided by an employer

• on the employer’s premises (see SE21915) or
• in circumstances where the employer is responsible, in whole or in part, for the management and financing of the arrangements under which the childcare is provided (see SE21920).
• See SE21910 for the meaning of childcare and SE21940 for the meaning of “eligible child”.
• Remember that the exemption does not apply at all if the employee is chargeable under Section 19(1)1 ICTA 1988 because the childcare has been paid for out of their emoluments or the childcare represents an application of the employees emoluments (seeSE21900).