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25 February 2003

Employer Supported Childcare, Improving the Tax and National Insurance exemptions

The Inland Revenue and HM Treasury have today published a consultation document on expanding the tax and NICs exemptions on employer-supported childcare.

Views on the proposals set out in this document for reforming the tax and National Insurance treatment of employer-supported childcare are invited and should be sent to Carolyn Mason and please title your e-mail “Childcare proposals. Comments on the proposals in the consultation document are invited by 31 May 2003.

Email: Carolyn Mason

or by post to:

Carolyn Mason
Revenue Policy - Personal Tax
Room 106
New Wing
Somerset House
Strand
London WC2R 1LB

The consultation document is available below in Adobe Acrobat Portable Document Format (PDF).   If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website

For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.

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