Nurseries
Commons · Question 64857 · Tabled 3 Jul 2025 · Treasury · Official record
Answered 8 Jul 2025
Question
Asked by Rosena Allin-Khan
To ask the Chancellor of the Exchequer, what assessment she has made of the (a) adequacy and (b) clarity of HM Revenue & Customs guidance for employers on workplace nursery schemes.
Answer
Answered by Darren Jones, 8 Jul 2025
The workplace nursery scheme exemption allows employers to offer childcare support to employees without incurring income tax or National Insurance (NI) charges, provided certain conditions are met. HMRC publishes online guidance on the use of workplace nu...