Commentary

(g) Workplace nurseries and childcare vouchers

Division BII Taxation of Employment Income
| Commentary

(g) Workplace nurseries and childcare vouchers

| Commentary

(g)     Workplace nurseries and childcare vouchers

No liability to tax arises under Part 3 Ch 10 (the residual charge on benefits in kind) in respect of the provision for an employee of childcare in workplace nurseries or similar premises (ITEPA 2003 s 318). There is a separate limited exemption up to the value of an exempt amount of £55 a week for other childcare (ss 318A–318B, as amended by FA 2013 s 12). For higher earners, the figure of £55 is reduced to £28, or £25. Tax-free childcare provision, again to the

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