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HMRC internal manual

Employment Income Manual

Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition A

Section 318(3) ITEPA 2003

Condition A

In order for the exemption in respect of the provision for an employee of care for a child to apply, the child who receives the care must be either:

  • a child or stepchild of the employee maintained wholly or partly at the employee’s expense
  • live with the employee, or
  • a child for whom the employee has parental responsibility

The term “parental responsibility” is explained at EIM22025 

Meaning of “child”

A person is a “child” for the purposes of this exemption up to the last day of the week in which falls the 1 September following their 15t h birthday or their 16t h birthday if the child is disabled (see EIM22020).