Provision of Childcare – Employer Helpbook E18 updated

Monday, December 22nd, 2008

HMRC has reissued Employer Helpbook E18 How to help your employees with childcare. The booklet provides guidance on the tax and NICs treatment of childcare facilities provided by employers, i.e. in the provision of workplace nurseries, childcare vouchers, and directly contracted childcare. It also reflects the changes to the definition of “qualifying child care” that were made to the tax legislation in September 2008.

Further information:
E18 How to help your employees with childcare

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