Employer-Provided Child Care - Changes to the definition of “qualifying child care”

Written by Ian Congreave - Filed under: Childcare on October 27th, 2008

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In September 2008, changes were made by Regulations to the definition of “qualifying child care” for the purposes of the limited tax exemption for employer-contracted child care and the provision of childcare vouchers. For the tax exemption to apply, it is critical that the child care contracted by employers or for which childcare vouchers may be used meets the definition of “qualifying child care”.

The definition currently provided in HMRC’s booklet E18 How to help your employees with childcare is not up-to-date. However, all of the changes have been incorporated into the tax credit booklet WTC5 Help with the costs of childcare, in the newly-published version dated October 2008.

Further information:
Help with the costs of Childcare - Information for parents and childcare providers

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Written by Ian Congreave -

Filed under: Childcare on October 27th, 2008