Income Tax (Exempt Amounts for Childcare Vouchers and for Employer Contracted Childcare) Order 2006 comes into force

Implementation date: 6 April 2006

The Order increases the exempt amounts, for income tax purposes, in respect of qualifying childcare vouchers provided for an employee and in respect of the provision by an employer for an employee of care for a child. The exempt amounts are increased from £50 to £55 for each qualifying week. The Order can be viewed on the OPSI website.