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In September 2009, the Prime Minister, Gordon Brown, announced plans to extend free childcare place, funded by removing the tax relief on the provision by employers of childcare vouchers.  Details were promised in the 2009 Pre-Budget Report.

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At the Labour Conference, the Prime Minister, Gordon Brown, announced: Continue reading


The limited tax/NICs exemption for the provision of employer-supported childcare and childcare vouchers (i.e. cost to the employer of up to £55 per week) depends on, among other conditions, whether or not the childcare is “qualifying child care”. The definition of “qualifying child care” is complex and differs for each part of the UK.

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