While the majority of workplace nursery partnership schemes satisfy the tax rules, HMRC said: ‘We have been alerted to a small number of scheme operators advertising their services with HMRC approval, where the partnership requirements are not met.

‘HMRC will never give approval for a business to advertise that a scheme is tax compliant.

‘If the conditions around the partnership requirements are not met, then the exemption will not apply.’

The tax exemption for workplace nurseries was introduced in 1990 to encourage employers in providing nursery places for employees’ children on their own premises.

The partnership requirements were introduced to extend the exemption to support smaller employers who may not have the resources to open a nursery on their own premises, but who wished to provide support with childcare to their employees by grouping with others.