Workplace Nurseries Grants Many Childcare Providers still do not realize that they could be availing of a tax exemption through the Workplace Nursery Scheme and we give practical support on this issue which can directly reduce their running costs. Tax Exemptions On Childcare Places Did you know that tax exemptions, for both employer and employee, are available for childcare settings that qualify as workplace nurseries? Nursery or playscheme places, provided by the employer are exempt from tax and NICs if: • The employer alone make premises available for the nursery or playscheme, or • The employer, jointly with others, for example, voluntary bodies, local authorities or with other employers make premises available, and • The nursery places are offered in a scheme open to either all of the employer’s employees, or all of the employer’s employees at the location where the scheme operates. For a jointly run nursery or playscheme to qualify: • It must be on premises made available by one or more of the participants in the joint scheme, and • The employer must be wholly or partly responsible for financing and managing the nursery or playscheme. For Further Information: FREEPHONE 0800 028 3008 or contact Cherith cherith.davison@employersforchildcare.org HMRC website www.hmrc.gov.uk
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