EIM22025 - Benefits: exemptions: childcare and childcare vouchers: rules from 6 April 2005: meaning of 바카라 사이트減arental responsibility바카라 사이트�
Section 318B(5) ITEPA 2003
The definitions set out in section 318B apply as appropriate to section 318 (employer-supported childcare), section 318A (other childcare) and section 270A (qualifying childcare vouchers).
The exemptions are available to employees who have 바카라 사이트減arental responsibility바카라 사이트� for children even if they are neither the parents nor step-parents of the children concerned.
Employees who have the same legal rights, duties, powers, responsibilities and authority as parents in respect of a child and the child바카라 사이트檚 property qualify for the exemptions when childcare is supported by the employer in respect of that child.
So, the grandparent of a child, for whom he/she has parental responsibility, qualifies for the exemptions in respect of any childcare arrangements supported by the employer for that child.