header-logo header-logo

Home Login E-newsletter About us
27 July 2011
Categories: Legislation , Practice areas
printer mail-detail

Employer Supported Childcare (Relevant Earnings and Excluded Amounts) Regulations 2011

© Copyright LexisNexis 2026. All Rights Reserved.

Specifies what are “relevant earnings” and “excluded amounts” for the purposes of estimating the relevant earnings amount described in sections 270B and 318AA of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA) inserted by Schedule 8 of the Finance Act 2011.

Published Date, 25 July 2011

Enactment Citation, SI 2011/1798

Commencement date, 11 August 2011
 

Summary

These sections provide for limited tax relief where employers provide qualifying childcare vouchers or contract directly with childcare providers. As a result of these changes the amount of tax relief is determined on the basis of an estimate of an employee’s relevant earnings amount for the tax year.

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Read All
Sponsored by
Gibson Dunn—Richard Surtees

Gibson Dunn—Richard Surtees

Gibson Dunn adds employee benefits and executive compensation practice in London with partner Richard Surtees

Laytons ETL—Alec Cameron

Laytons ETL—Alec Cameron

Laytons ETL appoints new partner and head of intellectual property disputes

Muckle LLP—Roland Fairlamb

Muckle LLP—Roland Fairlamb

Specialist associate solicitor rejoins Muckle’s leading employment team

NEWS
Read All
NLJ this week: Property cases reshape established principles
A series of recent decisions has clarified important principles across property law, from perpetuities to lease renewals and public rights over land
NLJ this week: Stress ruling raises the bar for employers
Employers cannot rely on wellbeing services alone to defend workplace stress claims after a High Court decision awarding almost £1m to an overworked employee
NLJ this week: Can Manchesterism revive access to justice?
Andy Burnham's brand of 'Manchesterism' could offer fresh thinking on legal aid and access to justice if it reaches Westminster, according to Roger Smith, NLJ columnist and former director of JUSTICE
NLJ this week: Constitutional conventions tested as power changes hands
The constitutional fallout from a change of prime minister, rather than the politics, is under scrutiny as questions arise over the limits of executive authority in a leadership transition
NLJ this week: Lawyers must become product designers
The legal profession is undergoing a fundamental shift from selling services to creating technology-enabled products, according to Professor Luke Mason, Head of School of Law at Regent's University London
Copyright © 2026 LexisNexis
back-to-top-scroll