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Benefits Code II: Not Low Paid Employees |
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such as those for miners’ coal (or sums in lieu),64 must be examined to see whether they apply for chapter 10. There is a list or the reliefs in part of the Act at the end of chapter 15A. |
17A.3.3.1 Child Care |
Chapter 10 section 154 does not apply to a benefit consisting of the provision of certain child care facilities.65 This is subject to many conditions, for example: (a) the child must be one for whom the employee has parental responsibility66 or must reside with the employee or be a child (including a step-child) of the employee and be maintained at his expense;67 (b) the care must be provided on premises which are not domestic premises; and (c) if the premises are not made available by the employer alone, the care must be provided under arrangement made by persons who include the employer, the care must be provided on premises made available by one or more of those persons and, under the arrangement, the employer must be wholly or partly responsible for financing and managing the provision of care.68 There is also a registration requirement for the premises.69 |
17A.3.3.2 Computer Equipment |
As a matter of principle chapter 10 applies where an employee borrows computing equipment from his employer and could use it outside the employer’s premises or for non-business purposes. FA 1999 makes a limited exception by excluding a charge on the first £50070 of benefit as determined under those rules. Therefore, if R, the employer, buys a computer for £2,500 and lends it to E, the employee, the 20% charge in §17A.3.5 of £500 will be exactly covered by the exception; however, if R then pays for and instals a software upgrade, a charge will apply to that excess since the threshold will have been exceeded. Computing equipment is defined so as to include not |