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HMRC internal manual

Employment Income Manual

Benefits: exemption for workplace nurseries: registration requirements: to 5 April 2005

Section 318(4) and (5) ITEPA 2003

Exemption under Section 318 ITEPA 2003 is not due unless any relevant registration requirements are met in respect of the premises, or the person providing the care (see EIM21915 and EIM21920). The registration requirements that may apply are:

  • Section 71 or Part 10A of the Children Act 1989, or
  • Article 118 of the Children (Northern Ireland) Order 1995 (SI 1995/755 (NI2)).

You will usually be able to accept the employer’s statement that any registration requirements that apply have been complied with.