Provision of Childcare - HMRC’s guidance for employees updated

Written by Ian Congreave - Filed under: Childcare on December 14th, 2008

HMRC has reissued online booklet IR115 Paying for childcare – Getting help from your employer. The booklet explains the tax relief provisions as they relate to childcare facilities provided by employers, i.e. in the provision of workplace nurseries, childcare vouchers, and directly contracted childcare. It also reflects the changes to the definition of “qualifying child care” that were made to the tax legislation in September 2008.