An employer wishes to provide other childcare (but possibly vouchers instead) to one employee only; the sole manager within the firm. This would seem not to satisfy Condition C in s 318A ITEPA 2003, meaning that the provision would not be exempt.
Is it possible to structure this wish by means of a "personalised" salary sacrifice arrangement, involving that one employee only? The employer is hoping that the conditions in s 318A can be "by-passed" by this method, but that the general exemption can be retained.
Would the answer be different if the manager was a prospective employee and the arrangement was part of the negotiated remuneration package?