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HMRC internal manual

Employment Income Manual

Benefits: exemptions: childcare and childcare vouchers: rules from 6 April 2005: meaning of “child”, “disabled child” and “patient”

Section 318B ITEPA 2003

The definitions set out in Section 318B apply as appropriate to Section 318 (employer-supported childcare), Section 318A (other childcare) and Section 270A (qualifying childcare vouchers).


In order to qualify for the exemptions the child who receives the care must be:

Either a child or stepchild of the employee and maintained wholly or partly at the employee’s expense

Or, a child who lives with the employee and for whom the employee has parental responsibility

The term “parental responsibility” is explained at EIM22025 

A person is a “child” for the purposes of these sections up to the 1 September following their 15t h birthday or 1 September following their 16t h birthday if they are disabled.

Disabled child

For the purposes of these rules, a child is disabled if:

  • A disability living allowance is paid in respect of the child (or is no longer paid because the child is a patient - see below for a definition of “patient”).
  • The child is registered as blind

    • with or on behalf of a Local Authority in England, Wales and Scotland
    • with or on behalf of a Health and Social Services Board in Northern Ireland

If the registration ceases, the child is regarded as disabled for the purposes of these rules for 28 weeks after the date on which registration ceased.


A “patient” is a person who is receiving free in-patient treatment.