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CHILDCARE VOUCHERS: Taxman is wrong, rules EAT

29 April 2016  

The EAT is at odds with HMRC over whether women on maternity leave should continue to receive childcare vouchers, explain Connie Cliff and Liz Wood

Many employers operate childcare voucher schemes as a benefit to their employees, usually by way of a salary sacrifice arrangement. Whether the childcare vouchers are classed as ‘remuneration’ or a ‘non-cash benefit’ has important implications for employees on maternity leave.


Additional Info

  • Case(s) Referenced:

    Donaldson v Peninsula Business Services [2016] UKEAT/0249/15/DM

Last modified on 03 May 2016