EIM22002 - Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition A
Section 318(3) ITEPA 2003
Condition A
In order for the exemption in respect of the provision for an employee of care for a child to apply, the child who receives the care must be either:
- a child or stepchild of the employee maintained wholly or partly at the employee’s expense
- live with the employee, or
- a child for whom the employee has parental responsibility
The term “parental responsibility” is explained at EIM22025
Meaning of “child”
A person is a “child” for the purposes of this exemption up to the last day of the week in which falls the 1 September following their 15t h birthday or their 16t h birthday if the child is disabled (see EIM22020).