Employer childcare voucher schemes close to new entrants

Implementation date: 4 October 2018

The Income Tax (Limited Exemptions for Qualifying Childcare Vouchers and other Childcare) (Relevant Day) Regulations 2018 (SI 2018/462) provide that employer childcare voucher schemes close to new entrants on 4 October 2018. Employees already in an existing childcare voucher scheme before this date will be able to continue to benefit from it, provided that they remain employees of the employer, and the employer continues to offer the scheme.