Checklist · Workplace nurseries
Workplace nursery compliance checklist
Check whether your workplace nursery arrangement meets the section 318 ITEPA 2003 exemption, and whether you can prove it.
Accurate as at 16 October 2026
Who it's for
HR, payroll and finance teams offering a workplace nursery scheme.
What's inside
- The exemption's conditions, item by item
- The evidence to keep for each one
- What to do if a check fails
Earlier editions
Kept for reference: each shows the rules and rates in force when the article it accompanied was published.
Related reading
Published by Perky Limited for general information only. It is not intended to be relied on and is not financial, tax, accounting or legal advice. It should not replace advice from your organisation's own advisers.