EIM21940 | Benefits: exemption for workplace nurseries: meaning of eligible children: to 5 April 2005

From HM Revenue & Customs · Employment Income Manual

Section 318(3) ITEPA 2003

In order for the employee to qualify for exemption (see EIM21900) in respect of care for a child the child must be under 18 years of age and satisfy any one of the following conditions:

  • a child for whom the employee has “parental responsibility” or

  • resident with the employee or

  • a child of the employee (including a stepchild) and maintained at the expense of the employee.

“Parental responsibility” means having all the rights, duties, powers, responsibilities and authority which by law a parent of a child has in relation to the child and the property of the child.

The conditions are widely drawn in order to make the exemption potentially available to a wide range of employees, subject to the other relevant conditions being satisfied too.