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.