SCHEDULE 13 Childcare and Childcare Vouchers
Finance Act 2004 (2004 c 12) | Legislation

SCHEDULE 13 Childcare and Childcare Vouchers

Section 78

Childcare

1

In Chapter 11 of Part 4 of the Income Tax (Earnings and Pensions) Act 2003 (miscellaneous exemptions), for section 318 (care for children) substitute—

“318 Childcare: exemption for employer-provided care

(1)     No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of the provision for an employee of care for a child if conditions A to D are met.

For the meaning of “care†and “childâ€, see section 318B.

(2)     If those conditions are met only as respects part of the provision, no such liability arises in respect of that part.

(3)     Condition A is that the child—

(a)     is a child or stepchild of the employee and is maintained (wholly or partly) at the employee's expense,

(b)     is resident with the employee, or

(c)     is a person in respect of whom the employee has parental responsibility.

For the meaning of “parental responsibilityâ€, see section 318B.

(4)     Condition B is that—

(a)     the premises on which the care is provided are not used wholly or mainly as a private dwelling, and

(b)     any applicable registration requirement

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