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Qualifying care relief: regulations

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The Qualifying Care Relief (Specified Social Care Schemes) Order, SI 2011/712, specifies three types of social care schemes that will qualify as a ‘specified social care scheme’ under ITTOIA 2005 s 806A(2)(c).

The Income Tax (Qualifying Child Care) Regulations, SI 2011/775, amend ITEPA 2003 which sets out the definitions of qualifying childcare for the purposes of the income tax and NIC exemption employer supported childcare.
 

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