Employer-supported Childcare - Changes to the definition of “qualifying child care”

Written by Ian Congreave - Filed under: Vouchers and credit cards (C) on July 1st, 2009

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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.

New Regulations make minor and largely technical amendments to the definition of “qualifying child care”, mostly as a result of changes to the registration requirements for child carers and to maintain consistency with the Working Tax Credit rules. The changes have no direct relevance to payroll and the only change of any significance is the express confirmation that “qualifying child care” excludes child care “provided by a foster parent in respect of a child whom that foster parent is fostering”.

Further information:
The Income Tax (Qualifying Child Care) Regulations 2009
Explanatory Memorandum to the Income Tax (Qualifying Child Care) Regulations 2009

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Written by Ian Congreave -

Filed under: Vouchers and credit cards (C) on July 1st, 2009