Qualifying childcare vouchers for employees who joined a scheme before 6th April 20117

1

A qualifying childcare voucher, where an employee joined a scheme before 6th April 2011, subject to the qualifications in sub-paragraphs (1A), (2) and (5).

1A

The employee has not ceased to be employed by the employer nor has there been a a continuous period of 52 weeks throughout which vouchers were not being provided for the employee under the scheme.

6

In this paragraph “qualifying childcare voucher” means a non-cash voucher in relation to which Conditions A to C are met.

7

Condition A is that the voucher is provided to enable an employee to obtain care for a child who—

a

is a child or stepchild of the employee and is maintained (wholly or partly) at the employee’s expense; or

b

is resident with the employee and is a person in respect of whom the employee has parental responsibility.

8

Condition B is that the voucher can only be used to obtain qualifying child care.

9

Condition C is that the vouchers are provided under a scheme that is open—

a

to the employer’s employees generally; or

b

generally to those at a particular location,

• subject to sub-paragraph (10).

10

Where the scheme under which the vouchers are provided involves—

a

relevant salary sacrifice arrangements; or

b

relevant flexible remuneration arrangements,

• Condition C is not prevented from being met by reason only that the scheme is not open to relevant low-paid employees.