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Employer-supported childcare

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The Income Tax (Qualifying Child Care) Regulations, SI 2019/902, update legislative references to the definition of ‘qualifying childcare’ for the purposes of the income tax exemption for employer-supported childcare with effect from 1 June 2019. The changes take account of legislation governing provision of childcare in two specific sets of circumstances:

  • in the home by a domiciliary worker or nurse in England; and
  • by a person approved under a Ministry of Defence accreditation scheme abroad.
Issue: 1442
Categories: News