Section 270AA — Income Tax (Earnings and Pensions) Act 2003: Meaning of “eligible employee”

Meaning of “eligible employee” 270AA 1 An employee is an eligible employee for the purposes of section 270A if conditions A to C are met in relation to the employee.

2 Condition A is that the employee—

a was employed by the employer immediately before the relevant day, and b has not ceased to be employed by the employer on or after that day. 3 “ The relevant day ” means the day specified by the Treasury in regulations for the purposes of this section.

4 Condition B is that there has not been a period of 52 tax weeks ending on or after the relevant day which has not included at least one qualifying week.

5 In subsection (4)— “ qualifying week ” means a tax week in respect of which a qualifying childcare voucher has been provided for the employee under the scheme by the employer in respect of a child, and “ tax week ” has the meaning given by section 270A(7).

6 Condition C is that the employee has not given the employer a childcare account notice.

7 A “childcare account notice” is a written notice informing the employer that the employee wishes to leave the scheme in order to be able to open a childcare account under section 17 of the Childcare Payments Act 2014 or enable the employee's partner to do so.

8 In subsection (7) “ partner ” is to be read in accordance with regulations made under section 3(5) of that Act.