Part 4U.K.Employment income: exemptions

Modifications etc. (not altering text)

Chapter 6U.K.Exemptions: non-cash vouchers and credit-tokens

Exemptions for particular non-cash vouchers and credit-tokensU.K.

[F1270AAMeaning of “eligible employee”U.K.

(1)An employee is an eligible employee for the purposes of section 270A if conditions A to C are met in relation to the employee.

(2)Condition A is that the employee—

(a)was employed by the employer immediately before the relevant day, and

(b)has not ceased to be employed by the employer on or after that day.

(3)“The relevant day” means the day specified by the Treasury in regulations for the purposes of this section.

(4)Condition B is that there has not been a period of 52 tax weeks ending on or after the relevant day which has not included at least one qualifying week.

(5)In subsection (4)—

  • “qualifying week” means a tax week in respect of which a qualifying childcare voucher has been provided for the employee under the scheme by the employer in respect of a child, and

  • “tax week” has the meaning given by section 270A(7).

(6)Condition C is that the employee has not given the employer a childcare account notice.

(7)A “childcare account notice” is a written notice informing the employer that the employee wishes to leave the scheme in order to be able to open a childcare account under section 17 of the Childcare Payments Act 2014 or enable the employee's partner to do so.

(8)In subsection (7) “partner” is to be read in accordance with regulations made under section 3(5) of that Act.]

Textual Amendments