Account

Circumstances where eligible person unable to act

Opening

Person appointmented by account-holder to manage

Accounts

Generally

Payments made out of

Refund of payments

Restrictions

Withdrawals

Care, meaning

Child, meaning

Class 1 and Class 1A exclusion

Contracts with third parties

Deductions for trading expenditure

Employer contributions

Amount of relief

Generally

Non-cash vouchers

Restrictions from April 2011

Salary sacrifice

Tax credits

Third parties, contracts with

Vouchers

Employer-provided

Basic earnings assessment

Care, meaning

Child, meaning

Condition A

Condition B

Condition C

Condition D

Generally

High income earners, restriction of relief

Higher earners

HMRC guidance

Limited exemption for care otherwise than at employer's premises etc.

Minimum wage

Parental responsibility, meaning

Personal independence payment

Power to vary exempt amount and qualifying conditions

Premises provided

Qualifying child care, meaning

Salary sacrifice arrangements

Employer-provided exemption

Employer-supported limited exemption

England

Forms of relief

Generally

Government pilot schemes, up-front childcare fund

Higher earners

Commencement and transitional provisions

Employer-provided child care

Limited exemption for care otherwise than at employer's premises etc.

Intermediary services, exemption

Northern Ireland

Not receiving support

Other childcare

Condition A (the child)

Condition B (the care)

Condition C (availability to all)

Condition D (estimate of employee's income)

England

Exclusions from qualifying childcare

Northern Ireland

Outside the UK

Salary sacrifice and national minimum wage

Scotland

Wales

Outside the UK

Parental responsibility, meaning

Payment (eligibility)

Generally

Qualifying child

Relevant childcare scheme

Residence orders

Salary sacrifice

Scotland

Services of intermediary

Tax credits

Tax free

Working family

Up-front childcare fund

Vouchers

Generally

Limited exemption

Minimum wage

Salary sacrifice

Wales

Workplace nurseries