Written Question·Treasury·UIN 34100

Employers' Contributions: Nurseries and Pre-school Education

Tabled: 26 February 2025
Answered: 4 March 2025
Named Day

Question

Jenny Riddell-Carpenter

LabourSuffolk Coastal

To ask the Chancellor of the Exchequer, whether pre-schools can receive the same (a) National Insurance and (b) Employment Allowance benefits as nurseries.

Answer

James Murray
Most businesses and all charities can claim the EA (subject to the connected persons rules); where an organisation is conducting work of a public nature, they need to consider HMRC’s guidance in more detail. This is dependent on individual circumstances i...

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