120A Exemption from benefit-in-kind of
certain childcare facilities.
(1) In this section—
“childcare service” means any form of child minding service or supervised activity to care for children, whether or not provided on a regular basis;
“qualifying premises” means premises which—
(a) are made available solely by the employer,
(b) are made available by the employer jointly with other persons and the employer is wholly or partly responsible for financing and managing the provision of the childcare
(c) are made available by any other person or persons and the employer is wholly or partly responsible for financing and managing the provision of the childcare service,
and in respect of which it can be shown that the requirements of Article 9, 10 or 11, as appropriate, of the Child Care (Pre-School Services) Regulations, 1996 (S.I. No. 398 of 1996), have been complied with.
(2) Subsection (1) of section 118 shall not apply to any expense incurred by a body corporate in or in connection with the provision of a childcare service in qualifying premises for a child of a director or employee.