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Employer-provided childcare and maternity allowance

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The Income Tax (Qualifying Child Care) Regulations, SI 2015/346, amend the references to ‘blind’ and remove the associated registration requirements with effect from 1 April 2015, for the purposes of the income tax exemption and NICs disregard for employer-provided childcare in respect of disabled children.

The Social Security (Maternity Allowance) (Earnings) (Amendment) Regulations, SI 2015/342, which come into force on 6 April 2015, remove references to ‘certificate of small earnings exception’ in relation to self-employed earnings counting towards entitlement to state maternity allowance, and have effect for women with an expected week of confinement beginning on or after 12 July 2015. The NIC Act 2015 has abolished these certificates as part of changes to the structure and collection of class 2 NICs.