SE21940 - Benefits: exemption for workplace nurseries – meaning of eligible children

Section 155A(3), (7) and (8) ICTA 1988

In order for the employee to qualify for exemption (see SE21900) in respect of care for a child the child must be:

• a child for whom the employee has “parental responsibility” or
• resident with the employee or
• a child of the employee (including a stepchild) and maintained at the expense of the employee.
• “Child” means a person under the age of eighteen.

“Parental responsibility” has the meaning given in Section 3(1) of the Children Act 1989, that is, it means all the rights, duties, powers, responsibilities and authority which by law a parent of a child has in relation to the child and the property of the child.