Written Question·Treasury·UIN 64857
Nurseries
Tabled: 3 July 2025
Answered: 8 July 2025
Named DayQuestion
Dr Rosena Allin-Khan
Labour — Tooting
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
Darren JonesThe 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...
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