Employer-Provided Child Care – Changes to the definition of “qualifying child care”Sunday, August 31st, 2008
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”.
We have been reminded by a correspondent that the current booklet E18 is dated 2006 and the guidance it contains is out-of-date. We understand that HMRC intends to update and reissue it during the autumn. In the meantime, the only up-to-date guidance on what constitutes “qualified child care” is to be found in tax credit booklet WTC5 Help with the costs of childcare, from page 5 onwards. It is dated June 2008 so does not yet include the latest changes.
WTC5 Help with the costs of childcare
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