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Paragraph 7 Qualifying childcare vouchers for eligible employees who joined a scheme before 6th April 2011F1F10F11

United Kingdom

(1)

F2A qualifying childcare voucher, where an F3eligible employee joined a scheme—

(a)

before 6th April 2011;

(b)

before 6th April 2011 but ceased to be employed by the employer and was subsequently re-employed by the employer and re-joined the scheme before 6th April 2011; or

(c)

before 6th April 2011 and there was a continuous period of 52 weeks ending before 6th April 2011 throughout which vouchers were not being provided for the employee under the scheme,

subject to the qualifications in sub-paragraphs (2) and (5).

F4(F51A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

Where the chargeable expense of the voucher exceeds the exempt amount, only that amount shall be disregarded by virtue of sub-paragraph (1).

(3)

The exempt amount is the amount found by the formula—

ExQW.

Here—

E is the sum of—

  1. (a)

    F6£55; and

  2. (b)

    the administration costs for the qualifying childcare voucher;

QW is the number of qualifying weeks—

  1. (a)

    for which the earner has been employed by the secondary contributor during the tax year in which the qualifying childcare voucher is provided; and

  2. (b)

    for which no other qualifying childcare voucher has been provided by the secondary contributor.

(4)

Where an earner has two or more employed earner's employments, the earnings from which fall to be aggregated in accordance with regulation 14 or 15, the reference to the secondary contributor in paragraph (b) of the definition of QW is a reference to the secondary contributor in respect any of those employments.

(5)

An earner is only entitled to one exempt amount even if childcare vouchers are provided in respect of more than one child.

(6)

F7In this paragraph “qualifying childcare voucher” means a non-cash voucher in relation to which Conditions A to C are met.

(F87)

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 F9eligible 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.

Annotations

Textual amendments

F1

Sch. 3 Pt. V para. 7 substituted (6.4.2005) by The Social Security (Contributions) (Amendment No. 3) Regulations 2005 (S.I. 2005/778), regs. 1(1), 9(2) (with reg. 10)

F2

Sch. 3 Pt. V para. 7(1) substituted (6.12.2011) by The Social Security (Contributions) (Amendment No. 5) Regulations 2011 (S.I. 2011/2700), regs. 1(1), 4(a)

F3

Word in Sch. 3 Pt. V para. 7(1)(a) inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 7(3)(b)

F4

Sch. 3 Pt. V para. 7(1A) omitted (6.12.2011) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2011 (S.I. 2011/2700), regs. 1(1), 4(b)

F5

Sch. 3 Pt. V para. 7(1A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2011 (S.I. 2011/1000), regs. 1(1), 4(b)

F6

Word in Sch. 3 Pt. V para. 7(3) substituted (6.4.2006) by The Social Security (Contributions) (Amendment No. 3) Regulations 2006 (S.I. 2006/883), regs. 1, 2(2)

F7

Sch. 3 Pt. V para. 7(6) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2011 (S.I. 2011/1000), regs. 1(1), 4(c)

F8

Sch. 3 Pt. V added (with effect in accordance with reg. 1(2) of the amending S.I.) (6.4.2011) by The Social Security (Contributions) (Amendment No. 4) Regulations 2011 (S.I. 2011/1000), regs. 1(1), 4(d)

F9

Word in Sch. 3 Pt. V para. 7(9)(a) inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 7(3)(a)

F10

Sch. 3 Pt. V para. 7(1) heading substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2011 (S.I. 2011/1000), regs. 1(1), 4(a)

F11

Word in Sch. 3 Pt. V para. 7 heading inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 7(3)(a)

Notes on the whole SI

Textual amendments

F1

See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

F2

See section 176(2)(b) of the Act.