Budget 2004: Tax Relief for Employer-Supported Childcare

• Author:
• KPMG

From 6 April 2005, employers can pay employees a childcare payment of up to £50 per week
free of tax and national insurance.
This is a new benefit and relaxes the previous conditions which needed to be met to qualify for
exemption. To benefit from the exemption, the childcare benefit must be made available to all
employees. Employers must contract with or provide childcare vouchers to pay an approved
child carer.

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