Approving of nanny

Since 6 April 2005, there has been a tax and national insurance exemption of up to £50 per week for employees in receipt of childcare vouchers or other employer-supported childcare. However the exemption only applies if the childcare is registered or approved.

In the case of a nanny working in the child’s home, approval requires:

• evidence of a childcare qualification or induction course attendance
• the nanny to hold a valid paediatric first aid certificate
• an enhanced Criminal Records Bureau check including a Protection of Children’s Act list check.

Nestor Primecare Services Ltd has been appointed as the approvals body. The approval lasts for 12 months and costs £96 per year. For further details see www.childcareapprovalscheme.co.uk