[318 Childcare: exemption for employer-provided care]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Childcare

[318  Childcare: exemption for employer-provided care]

[(1)     [No liability to income tax arises] 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 “child”, 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)

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