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Childcare vouchers: regulations

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The Social Security (Contributions) (Amendment No. 4) Regulations, SI 2011/1000, amend the NICs disregard in relation to qualifying childcare vouchers.

A new condition will align the NICs disregard to the tax treatment of employees who join employer-supported childcare schemes on or after 6 April. An existing condition relating to the availability of such schemes is amended.