No liability arises:

1. where premises (which are not wholly or mainly used as a private dwelling) are made available by the employer or, where the scheme is provided under arrangements with other persons, by one or other of those persons; or
2. where (1) does not apply, on the first £55 per week of registered or approved childcare, or where the employee joins the scheme after 5 April 2011, the first £55 for basic rate taxpayers, £289 per week for higher rate taxpayers and £22 per week for additional rate taxpayers, of registered or approved childcare. (ITEPA 2003 sections 318 – 318D).