Employers must offer Childcare Vouchers to all employees and both male and female employees should be able to participate in the scheme.

Eligibility conditions

To be exempt from tax and NI for Childcare Vouchers:

  • Your child must be under 15 (until 1st September following their 15th birthday) or if your child is disabled, under 16 (until 1st September following their 16th birthday)
  • You must have parental responsibility for the child - the child must be your child, your stepchild or a child for whom you have parental responsibility
  • The childcare must be 'registered' or 'approved'

Please note: although Childcare Vouchers are beneficial to the majority, they aren't always a financially sensible option and tax credits can be affected.