Hi! If you're new here, you might want to register for free email updates. Just use the form at the top of the sidebar. Thanks for visiting The Payroll Blog!

In September 2008, changes were made by Regulations to the definition of “qualifying child care” for the purposes of the limited tax exemption for employer-contracted child care and the provision of childcare vouchers. For the tax exemption to apply, it is critical that the child care contracted by employers or for which childcare vouchers may be used meets the definition of “qualifying child care”.

Continue reading

Posted October 27th, 2008 | No Comments »

Last week’s news item on this subject described the changes that have been made to the definition of “qualifying child care” for the purposes of the limited tax exemption for employer-contracted child care and the provision of childcare vouchers. We made reference to HMRC’s booklet E18 How to help your employees with childcare as a source of guidance on what is and is not “qualifying child care”.

Continue reading

Posted August 31st, 2008 | No Comments »

Where the qualifying conditions are met, employers are able to provide childcare benefits that enjoy full or partial tax exemption, namely
Continue reading

Posted August 25th, 2008 | No Comments »