EIM22006 | Benefits: Exemptions: Workplace nurseries from 6 April 2005: partnership requirements: premises on which childcare is provided

Section 318(7)(a) and (b) ITEPA 2003

The partnership requirements include

(a) that the care is provided under arrangements made by persons who include the scheme employer, and

(b) that the premises on which it is provided are made available by one or more of those persons

The “partnership” should involve the employers who jointly wish to provide nursery facilities for children of their employees, but can also include a commercial childcare provider. A workplace nursery facility provided on premises made available by a commercial childcare provider must also meet the condition at section 318(7)(c) to qualify for the exemption. Guidance on section 318(7)(c) can be found at EIM22007.