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Income tax and childcare: regulations

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The Income Tax (Exempt Amount for Childcare Vouchers and for Employer Contracted Childcare) Order, SI 2013/513, amends ITEPA 2003 ss 270A and 318A. The limited exemptions for additional rate taxpayers are increased to £25 a week for 2013/14, as a consequence of the reduction of the additional rate to 45%.