Income Tax (Earnings and Pensions) Act 2003 section 318

Childcare: exemption for employer-provided care

Section 318 provides an income tax exemption for employer-provided childcare — commonly known as a "workplace nursery" exemption — where four specific conditions relating to the child, the premises, the employer's involvement, and the availability of the scheme are all satisfied.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.