# The Social Security (Contributions) (Amendment No. 4) Regulations 2011, Regulation 4: Qualifying childcare vouchers for employees who joined a scheme before 6th April 2011


In paragraph 7 (qualifying childcare vouchers)—
(a) for sub-paragraph (1) and the heading to the paragraph substitute—
“Qualifying childcare vouchers for employees who joined a scheme before 6th April 2011
7. (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).”;
(b) after sub-paragraph (1) insert—
“(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.”;
(c) for sub-paragraph (6) substitute—
“(6) In this paragraph “qualifying childcare voucher” means a non-cash voucher in relation to which Conditions A to C are met.”; and
(d) after sub-paragraph (6) add—
“(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.”.

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Source: https://www.legislation.gov.uk/uksi/2011/1000/regulation/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2011/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.