£2000 ers Nic

£2000 ers Nic

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Does a children's nursery qualify for £2000 employers Nic exemption is 50 % or more of its income arise from income from local council?

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Euan's picture
By Euan MacLennan
29th Jun 2014 11:06

I think not

If more than 50% of the nursery's income arises from the local council seeking to provide childcare, I think the nursery qualifies as a “public authority”, defined in s.2(2) NICA 2014 as including "any person whose activities involve, wholly or mainly, the performance of functions ... which are of a public nature", and would therefore not qualify for the EA under s.2(1).

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By Minnie136
29th Jun 2014 15:21

Charity

If, however, the nursery is a registered charity then it looks as if it can claim.

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