How Childcare Plus works

You can take part of your annual salary to cover childcare provision using childcare vouchers. Vouchers are free of tax and NI, up to a limit of £243 per month (£2,916 per year).  For those joining after 6th April 2011 the amount of vouchers you can take will be based on whether you pay tax at the basic, higher or additional tax rate.   

Childcare vouchers can be used to pay any childcare provider registered with the Scottish Commission for the Regulation for Care (or English regulatory equivalent). Childcare Plus will result in participating employees seeing a tax and national insurance saving of up to £892 a year.

Due to a change in tax rules if you are a higher rate tax payer and join the scheme after the 6th April 2011 you are only able to receive up to £124 of vouchers per month, if you are an additional rate tax payers you are only able to receive £97 of vouchers per month.  These changes are intended to align the income tax savings in each group.

If you joined Childcare Plus before the 6th of April 2011 you will not be affected by this change and you can make a saving of up to £1516 if you take the maximum monthly amount of £243.

See Benefits Plus calculator to see exactly how Benefits Plus might affect you.

How do I apply?

If you do not currently receive Childcare Plus vouchers, you can sign up at any time, provided that you do not earn less than the Pay Protection Limit (see Benefits Plus: frequently asked questions), or, your earnings would fall below the National Minimum Wage if you were to participate.  For details on how to register, please see Childcare Plus: frequently asked questions.

If you participate in any other parts of Benefits Plus then these will also be taken into account when deciding if you can participate in Childcare Plus (please refer to Benefits Plus: frequently asked questions for more details).

Changing your terms and conditions of employment

Please note that by participating in Childcare Plus you are agreeing to reduce your gross contractual salary by the value of your childcare vouchers and you are agreeing to a change to your terms and conditions of employment with the University. You will have the opportunity to review your participation in Childcare Plus on 1 October each year, or if you have a lifestyle event (see Benefits Plus: frequently asked questions). More details of Childcare plus can be found in Childcare Plus: frequently asked questions.

If you have any further questions about Childcare Plus, please contact Gillian McTaggart in Human Resources on 0141 330 3004.