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What forms of support are not covered by the tax and NICs exemptions?

April 26, 2017Covered exemptions forms NICs support tax

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What forms of support are not covered by the tax and NICs exemptions?

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The exemption does not extend to: • Cash payments to an employee to help with their childcare costs. • Paying an employee’s childcare bills on their behalf • Payment of school fees. • The provision of childcare or childcare vouchers if the qualifying conditions are not met.