The issue was raised last week by Bryan Griffiths, owner of two private nurseries in Burton Latimer, Northamptonshire, who queried whether eight of his staff fell into this category and would be entitled to any exemption.
Carolyn Howes, policy adviser on childcare issues at the Inland Revenue, said that his staff appeared to meet the exemption criteria, as it served as a workplace nursery for them.
Ms Howes said, 'The conditions for the workplace exemption are that the nursery must be on the employer's premises or be a nursery for which the employer had a role in managing or financing in a partnership arrangement.
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