EIM16050 | Vouchers and credit-tokens: childcare vouchers
From HM Revenue & Customs · Employment Income Manual
Section 270A ITEPA 2003 and section 78 FA 2004
Employer-supported childcare schemes are voluntary arrangements. The government supports these initiatives with the tax exemption and NICs disregards that are available, but it’s up to the employer to decide whether or not to offer childcare support to its employees.
A new limited tax exemption intended to encourage employer-supported childcare in the form of non-cash vouchers was introduced from 6 April 2005. The table below sets out the guidance specifically concerned with childcare vouchers.
| Guidance reference | Subject |
|---|---|
| EIM16051 | Vouchers and credit tokens: childcare vouchers |
| EIM16052 | Childcare vouchers: exemption from 6 April 2005 to 5 April 2011 |
| EIM16053 | Childcare vouchers: exemption from 6 April 2011 |
| EIM16054 | Childcare vouchers: exemption from 6 April 2011: relevant earnings amount |
| EIM16055 | Childcare vouchers: exemption from 6 April 2011: excluded amounts |
| EIM16056 | Childcare vouchers: |
| EIM16057 | Childcare vouchers: example: employee in employer’s scheme before 6 April 2011 |
| EIM16058 | Childcare vouchers: examples: employee joining employer’s scheme after 5 April 2011 |
| EIM16059 | Childcare vouchers: working tax credit |
| EIM16230 | Childcare vouchers: from 4 October 2018: eligible employee |