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Income Tax (Earnings and Pensions) Act 2003

Section 318: Care for children

1334.This section provides there is no liability to tax on the benefit of “workplace nursery” facilities provided for the children of employees. It derives from section 155A of ICTA.

1335.Subsection (1) provides exemption for the benefit which arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge), where the provision of care for a child meets the conditions in subsections (3), (4) and (6).

1336.Subsection (2) set out the limited exemption where only part of the provision meets those conditions.

1337.Subsection (3) contains conditions applying to the child for whom care is provided.

1338.Section 155A of ICTA used the term “parental responsibility”, which is defined by cross-reference to the Children Act 1989. The definition in the latter Act is used directly in subsection (3)(c).

1339.Subsection (4) contains conditions applying to the premises at which care is provided for the child.

1340.The cross-references required for the definition in subsection (5) of the term “registration requirement” (used in subsection (4)) have been updated.

1341.Subsections (6) and (7) contain conditions applying to the employer’s involvement in providing the premises at which care is provided.

1342.Subsection (8) defines “care” for the purposes of the exemption.

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