Childcare Vouchers
Some employers offer childcare vouchers as a
means of assisting with the costs of childcare. The employer will
usually run the scheme with a voucher company who will issue you
with vouchers either directly, or via your employer.
The vouchers are usually received as a ‘salary
sacrifice’, which means that you will receive vouchers up to a
certain amount and that amount will be deducted from your
salary.
For basic rate taxpayers the first £55 you
receive in vouchers is free from tax and National Insurance, so you
could theoretically save up to £962 per year on childcare. If you
are in the 40 or 50 per cent tax bracket, the threshold will be the
£28 and £22 respectively.
All current users will continue to enjoy the
same exemption and disregards beyond April 2011.
Each employed parent can use childcare
vouchers, so a two-parent family could save double. The childcare
you choose must be registered with Ofsted.
Further information
For more information on employer childcare
vouchers and a copy of the ‘childcare vouchers for employees’
factsheet, please visit the Daycare Trust's website and
follow the ‘Parent Information’ and ‘Paying for Childcare’
link.