{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2011/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2011/regulation-4.json",
  "legislation": "uksi/2011/1000",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 4) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2011",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Qualifying childcare vouchers for employees who joined a scheme before 6th April 2011",
  "text": "In paragraph 7 (qualifying childcare vouchers)—\n(a) for sub-paragraph (1) and the heading to the paragraph substitute—\n“Qualifying childcare vouchers for employees who joined a scheme before 6th April 2011\n7. (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).”;\n(b) after sub-paragraph (1) insert—\n“(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.”;\n(c) for sub-paragraph (6) substitute—\n“(6) In this paragraph “qualifying childcare voucher” means a non-cash voucher in relation to which Conditions A to C are met.”; and\n(d) after sub-paragraph (6) add—\n“(7) Condition A is that the voucher is provided to enable an employee to obtain care for a child who—\n(a) is a child or stepchild of the employee and is maintained (wholly or partly) at the employee’s expense; or\n(b) is resident with the employee and is a person in respect of whom the employee has parental responsibility.\n(8) Condition B is that the voucher can only be used to obtain qualifying child care.\n(9) Condition C is that the vouchers are provided under a scheme that is open—\n(a) to the employer’s employees generally; or\n(b) generally to those at a particular location,\nsubject to sub-paragraph (10).\n(10) Where the scheme under which the vouchers are provided involves—\n(a) relevant salary sacrifice arrangements; or\n(b) relevant flexible remuneration arrangements,\nCondition C is not prevented from being met by reason only that the scheme is not open to relevant low-paid employees.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1000/regulation/4",
    "retrieved_at": "2026-10-29T02:10:16.522492+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}