twissticles

@HMRC Admin 19 Yes I am aware of all the relevant conditions and guidance. I am asking explicitly if it is HMRC's view that the Enjoy Benefits commercially marketed nursery scheme surpasses these. They believe it does and have calibrated the offering to do so. They have 1,200 UK business offering this scheme with them, so I am sure you are well aware of their service offering. I would like to know that if we enact the scheme properly with Enjoy Benefits whether it would then satisfy all the conditions you have listed above.

Hi, I am the MD for a firm looking to potentially implement this scheme for our employees. I have looked into it in detail including reading the the ITEPA EIM21971 and the 2010 Tribunal (TC/2010/05155) between Lotus Group Limited and The Commissioners For Her Majesty's Revenue and Customs which ruled in favour of Lotus Group Limited provision of an earlier version of an Offsite Workplace Nursery Scheme. We are investigating implementing the scheme with Enjoy Benefits and believe that their scheme passes the two required tests - the management test and the financing test. It would be great if HRMC could confirm that they believe correctly run offsite workplace nursery schemes are compliant as it is a material benefit to hard pressed working parents and a key to retaining particularly working mothers who might otherwise choose not to return to work. With best wishes, 

Name removed admin .