EIM23470 PAYE: Company cars for disabled drivers without blue badges By concession, disabled individuals without disabled person’s badges may calculate the private use benefit of their automatic company car based on the price and emissions of the equivalent manual car. This concession will be withdrawn in respect of returns made for tax years commencing on or after 6 April 2013.
Employer Supported Childcare
CODE OF PRACTICE PUBLISHED BY CHILDCARE VOUCHER PROVIDERS ASSOCIATION
6 April 2011 A new association has been formed by a group of Childcare Voucher Providers committed to ensuring that Childcare Voucher schemes are managed to an industry standard best practice and provide a high quality service to employers, parents and carers alike. This new Code of Practice plays an important role in delivering that commitment. At the heart of the Code of Practice are the following key principles for Members: · All Voucher Funds will be kept separately from the Childcare Voucher · Provider’s own capital; · Data will be held securely and managed in accordance with the Data Protection Act 1998; · Payments will be initiated to Carers within one working day of the receipt of a valid Voucher or Employee instruction; · Service standards will be transparent and all documentation will be clear and not misleading; and · Stakeholders will have a right to complain to the CVPA if a Member has not adhered to the Code of Practice. All Members will need to meet the requirements of this Code and satisfy the CVPA of their compliance on an annual basis. 13 April 2011 HMRC have published new guidance for employer supported childcare and we are pleased to see that they have simplified the Basic Earnings Assessment. In previous guidance we were told that we would have to use the relevant tax code to calculate the level of an employee’s personal allowance for the tax year. In the new simplified guidance it states that employers can use the standard personal allowance in all cases other than for those employees liable to the additional rate on their income from that employment. Page 8 of the guidance says: Depending on the level of the relevant earnings, for the tax year 2011-12 tax relief is available on the following amounts as follows: · not exceeding £42,475 – up to £55 per week · greater than £42,475 but less than £150,000 – up to £28 per week · £150,000 or more – up to £22 per week. FURTHER GUIDANCE FOR EMPLOYER SUPPORTED CHILDCARE
CIPP Policy News Journal
09/10/2012, Page 74 of 234
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