The Income Tax (Exempt Amount for Childcare Vouchers and for Employer Contracted Childcare) Order 2013

• Citation: S.I. 2013/513
• Sections: 2

Section 1 Citation, commencement and effect

(1) This Order may be cited as the Income Tax (Exempt Amount for Childcare Vouchers and for Employer Contracted Childcare) Order 2013.

(2) This Order comes into force on 6th April 2013 and has effect for the tax year 2013–14 and subsequent tax years.

Section 2 Amendment of the Income Tax (Earnings and Pensions) Act 2003

(1) The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

(2) In section 270A (limited exemption for qualifying childcare vouchers), in subsection (6ZA)(a) for “£22” substitute “£25”.

(3) In section 318A (childcare: limited exemption for other care), in subsection (6A)(a) for “£22” substitute “£25”.