Ian Holloway highlights a recent HMRC announcement about meeting workplace nursery partnership provisions.
To avoid a benefit-in-kind (BIK), the provision of childcare has two tax exemptions (inserted into ITEPA 2003, Ch 4):
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Employer-supported childcare, possibly provided by way of a childcare voucher and often via salary sacrifice. ITEPA 2003, s 318A outlines the limited exemption of up to £55 per qualifying week. This exemption from tax and National Insurance contributions ceased to be available to new employees on and after 4 October 2018; and
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Employer-provided childcare (as outlined in ITEPA 2003, s 318). Commonly referred
