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Home/ Employment Tax / SI 2021/1344 The Income Tax (Qualifying Child Care) (Wales) Regulations 2021
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SI 2021/1344 The Income Tax (Qualifying Child Care) (Wales) Regulations 2021

Published on: 02 December 2021
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations amend section 318C of ITEPA 2003, which defines “qualifying childcare” for the purposes of exemptions from income tax for employee benefits in respect of certain employer-provided or employer-contracted childcare.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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