Childcare Salary Sacrifice Scheme

Is anyone here availing of this scheme?

I'm not entirely sure what it is, but some large companies are staring to pay creches directly from gross rather than net pay. Seems to be if the company make a contribution to the creche they can do this. I think the Act seems faily watertight, but it seems to be a loophole
which large chain-creches are taking advantage of.

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There is a discussion of this here on Rollercoaster which might answer some of your questions: [broken link removed]

Probably also covered from a BIK exemption angle here:

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It seems that there is no loophole regarding creche's unless the employer owns or runs the creche