EIM16050 - Vouchers and credit-tokens: childcare vouchers
Section 270A ITEPA 2003 and section 78 FA 2004
Employer-supported childcare schemes are voluntary arrangements. The government supports these initiatives with the tax exemption and NICs disregards that are available, but it바카라 사이트™s up to the employer to decide whether or not to offer childcare support to its employees.
A new limited tax exemption intended to encourage employer-supported childcare in the form of non-cash vouchers was introduced from 6 April 2005. The table below sets out the guidance specifically concerned with childcare vouchers.
| Guidance reference | Subject |
|---|---|
| EIM16051 | Vouchers and credit tokens: childcare vouchers |
| EIM16052 | Childcare vouchers: exemption from 6 April 2005 to 5 April 2011 |
| EIM16053 | Childcare vouchers: exemption from 6 April 2011 |
| EIM16054 | Childcare vouchers: exemption from 6 April 2011: relevant earnings amount |
| EIM16055 | Childcare vouchers: exemption from 6 April 2011: excluded amounts |
| EIM16056 | Childcare vouchers: |
| EIM16057 | Childcare vouchers: example: employee in employer바카라 사이트™s scheme before 6 April 2011 |
| EIM16058 | Childcare vouchers: examples: employee joining employer바카라 사이트™s scheme after 5 April 2011 |
| EIM16059 | Childcare vouchers: working tax credit |
| EIM16230 | Childcare vouchers: from 4 October 2018: eligible employee |