[318A Childcare: limited exemption for other care]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[318A  Childcare: limited exemption for other care]

[(1)     If conditions A to [D] are met in relation to the provision for an [eligible] employee of care for a [child—

(a)     no liability to income tax arises by virtue of section 62 (general definition of earnings), and

(b)     liability] to income tax by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) arises only in respect of so much of the [amount treated as earnings in respect of the benefit by virtue of section 203(1) or 203A(1) (as the case may be)] as exceeds the exempt amount.

For [the meaning of “eligible employee”, see section 318AZA, and for] the meaning of “care” and “child”, see section 318B.

(2)     If those conditions are met only as respects part of the provision, subsection (1) applies 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, or

(b)     is resident

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