Childcare and tax: workplace nurseries – part 3

In part three of a series on childcare tax issues, Julie Clift CTA, specialist tax writer at Croner-i, examines the tax liability for employees using workplace nurseries

Places allocated to the children of employees in workplace nurseries are completely exempt from tax and NICs if they meet certain conditions. This exemption also covers another employer’s staff who work on the employer’s premises and use its childcare facility.

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