EIM21901 - Benefits: exemption for employer-supported childcare: structure of guidance: contents
The guidance is set out in blocks as follows:
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EIM21902Summary of changes introduced from 6 April 2005
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EIM21905Exemption for workplace nurseries: overview of the rules to 5 April 2005
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EIM21910Exemption for workplace nurseries: meaning of childcare to 5 April 2005
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EIM21915Exemption for workplace nurseries: premises provided by the employer: conditions to be met to 5 April 2005
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EIM21920Exemption for workplace nurseries: premises provided by the employer: conditions to be met to 5 April 2005
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EIM21925Exemption for workplace nurseries: premises provided by the employer: conditions to be met to 5 April 2005
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EIM21930Exemption for workplace nurseries: premises provided by the employer: conditions to be met to 5 April 2005
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EIM21940Exemption for workplace nurseries: meaning of eligible children: to 5 April 2005
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EIM21945Exemption for workplace nurseries: exclusion where premises used as private dwelling: to 5 April 2005
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EIM21950Exemption for workplace nurseries: registration requirements: to 5 April 2005
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EIM21960Non-statutory business clearance applications
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EIM21970Exemption for workplace nurseries: commercially marketed nursery schemes: background: how the schemes work: contents
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EIM21971Exemption for workplace nurseries: commercially marketed nursery schemes: tax consequences
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EIM21972Exemption for workplace nurseries: commercially marketed nursery schemes: dealing with approaches from employers
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EIM21973Exemption for workplace nurseries: commercially marketed nursery schemes: dealing with disputes
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EIM21990Exemptions for certain employer supported childcare from 6 April 2005: contents
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EIM21995Exemptions for certain employer supported childcare from 6 April 2005: summary of the new provisions
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EIM22000Exemptions: workplace nursery provision from 6 April 2005
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EIM22001Exemptions: workplace nursery provision from 6 April 2005
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EIM22002Exemptions: Workplace nurseries from 6 April 2005: Condition A
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EIM22003Exemptions: Workplace nurseries from 6 April 2005: Condition B
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EIM22004Exemptions: Workplace nurseries from 6 April 2005: Condition C
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EIM22005Exemptions: Workplace nurseries from 6 April 2005: Condition D
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EIM22006Exemptions: Workplace nurseries from 6 April 2005: partnership requirements: premises on which childcare is provided
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EIM22007Exemptions: Workplace nurseries from 6 April 2005: responsibility for financing and managing the provision of childcare
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EIM22010Exemptions: “other childcare” supported by the employer: rules from 6 April 2005 to 5 April 2011
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EIM22011Exemptions: childcare and childcare vouchers supported by the employer: rules from 6 April 2005 to 5 April 2011: the exempt amount
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EIM22012Exemptions: childcare and childcare vouchers supported by the employer: rules from 6 April 2011: the exempt amount
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EIM22015Exemptions: other childcare and childcare vouchers: availability to all employees
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EIM22016Other childcare and childcare vouchers: availability to all employees: relevant low-paid employees
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EIM22017Exemptions: childcare and childcare vouchers supported by the employer: availability to all employees: rules from 4 October 2018: eligible employee
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EIM22020Childcare and childcare vouchers: rules from 6 April 2005: meaning of “child”, “disabled child” and “patient”
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EIM22025Exemptions: childcare and childcare vouchers: rules from 6 April 2005: meaning of “parental responsibility”
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EIM22030Exemptions: childcare and childcare vouchers: rules from 6 April 2005: meaning of “care” and “qualifying childcare”