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employer supported childcare
Guidance on the tax relief changes for employer-supported childcare
HMRC provides initial guidance on the tax relief restrictions for employer-supported childcare and performing the “basic earnings assessment”. HMRC published a new draft guidance document on 6 April which will be finalised when the Finance Bill gains Royal Assent. However, as the equivalent NICs regulations have already been made by means of the Social Security [...]
Budget – Employer-supported childcare
The “generally-available” condition One of the statutory conditions for tax relief for employer-supported childcare is that it be made “generally available” to all of an employer’s employees. Employer-supported childcare refers to the provision of childcare under a contract between the employer and the childcare provider, and to the provision of childcare vouchers. Budget 2010 announced [...]
