The following new conditions relate to all childcare support provided by an employer.
The childcare support should be offered in a scheme to which all employees are eligible to apply.
A child qualifies up to 1 September following their 15th birthday, or 1 September following their 16th birthday if they are disabled.
To qualify for the new exemption any childcare provided by an employer or for which childcare vouchers are used must be registered or approved.
Registered or approved childcare can include registered childminders, nurseries and play schemes as well as out-of-hours clubs on school premises. Childcare provided by the employee’s partner or other close relative in the child’s home will not qualify. Neither will a nanny working in the child’s home unless formally registered.
To find out if a specific child carer is registered or approved contact:
England: OFSTED - 0845 601 4771
Scotland: The Care Commission - 01382 207200
Wales: The Care Standards Inspectorate - 01443 848450
Northern Ireland: www.dhsspsni.gov.uk/links.asp