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HMRC internal manual

Employment Income Manual

Benefits: exemptions: childcare and childcare vouchers: rules from 6 April 2005: meaning of “parental responsibility”

Section 318B(5) 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).

The exemptions are available to employees who have “parental responsibility” for children even if they are neither the parents nor step-parents of the children concerned.

Employees who have the same legal rights, duties, powers, responsibilities and authority as parents in respect of a child and the child’s property qualify for the exemptions when childcare is supported by the employer in respect of that child.

So, the grandparent of a child, for whom he/she has parental responsibility, qualifies for the exemptions in respect of any childcare arrangements supported by the employer for that child.