The childcare voucher scheme was due to close to new entrants in April 2018; in March the deadline was extended, but some employers had already closed schemes to new entrants and the tax-free status of those schemes was lost.
Employer childcare voucher schemes which have been replaced by the new Tax-free Childcare scheme can now remain open to new entrants until 4 October 2018, but due to the late notification by HMRC of this extension some employers had already closed their schemes and it has not been practical to re-open them.
Childcare voucher schemes must be open to all employees in order to attract income tax and NIC relief. HMRC have therefore announced that it is exercising its discretion under its collection and management powers to allow income tax and NIC relief to continue for participants in such schemes despite them being closed to new entrants.
Links:
External:
Apply online for the new scheme here: Childcare choices
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