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  • RE: Workplace Nursery Scheme - third-party / off-site

    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, 

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