Three key conditions must be met if the tax exemption for ‘other’ childcare is to be met (see ¶434-800). The third such condition is a requirement that the care must be available broadly to all employees.

More specifically, the final requirement is that the care must be provided under a scheme that is open to the scheme employer's employees generally, or at least to all of the scheme employer's employees who work at a particular location (ITEPA 2003, s. 318A(5)). HMRC Booklet 480 (www.hmrc.gov.uk/guidance/480.pdf) states that:

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