Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition B
Section 318(4) and 318(5) ITEPA 2003
In order for the exemption in respect of the provision for an employee of care for a child to apply, the premises on which care is provided must not be used (wholly or mainly) as a private dwelling and any applicable registration requirement must be met.
It will usually be obvious if the private dwelling 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.
The registration requirements that may apply are:
- in England, those specified under Part 3 of the Childcare Act 2006
- in Wales, those specified under Part 2 of the Children and Families (Wales) Measure 2010
- in Scotland, those specified under Part 1 or 2 of the Regulation of Care (Scotland) Act 2001
- in Northern Ireland, those specified under Part XI of the Children (Northern Ireland) Order 1995
You will usually be able to accept the employer’s statement that any registration requirements that apply have been complied with.