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HMRC internal manual

Employment Income Manual

Benefits: exemption for workplace nurseries: exclusion where premises used as private dwelling: to 5 April 2005

Section 318(4) ITEPA 2003

Exemption under Section 318 ITEPA 2003 is not due where the childcare is provided on premises which are used wholly or mainly as a private dwelling. It will usually be obvious if this test is satisfied.

The exclusion of childcare provided on such premises means that no exemption is due for childcare provided at the employee’s home (for example, the provision of a nanny) or at the home of a childminder.