02/10 Higher rate taxpayers hit on childcare

Employment update

In December 2009 the Government announced changes to reduce the tax and National Insurance Contribution (NIC) advantages of employer-supported childcare for higher rate tax payers.  If introduced, the proposed changes will come into place starting from 6 April 2011.  In this update we look at the current position, the proposed changes, who will be affected and what employers can do.

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