51茶馆

Section 318(3) ITEPA 2003

Condition A

In order for the exemption in respect of the provision for an employee of care for a child to apply, the child who receives the care must be either:

• a child or stepchild of the employee maintained wholly or partly at the employee鈥檚 expense
• live with the employee, or
• a child for whom the employee has parental responsibility

The term 鈥減arental responsibility鈥� is explained at EIM22025

Meaning of 鈥渃hild鈥�

A person is a 鈥渃hild鈥� for the purposes of this exemption up to the last day of the week in which falls the 1 September following their 15t h birthday or their 16t h birthday if the child is disabled (see EIM22020).