Section 270AA | Meaning of “eligible employee” ^F1

(1)An employee is an eligible employee for the purposes of section 270A if conditions A to C are met in relation to the employee.^F1

(2)Condition A is that the employee—^F1

(a)was employed by the employer immediately before the relevant day, and^F1

(b)has not ceased to be employed by the employer on or after that day.^F1

(3)“The relevant day” means the day specified by the Treasury in regulations for the purposes of this section.^F1

(4)Condition B is that there has not been a period of 52 tax weeks ending on or after the relevant day which has not included at least one qualifying week.^F1

(5)In subsection (4)—^F1

“qualifying week” means a tax week in respect of which a qualifying childcare voucher has been provided for the employee under the scheme by the employer in respect of a child, and

“tax week” has the meaning given by section 270A(7).

(6)Condition C is that the employee has not given the employer a childcare account notice.^F1

(7)A “childcare account notice” is a written notice informing the employer that the employee wishes to leave the scheme in order to be able to open a childcare account under section 17 of the Childcare Payments Act 2014 or enable the employee's partner to do so.^F1

(8)In subsection (7) “partner” is to be read in accordance with regulations made under section 3(5) of that Act.^F1