The University has two nurseries that open daily from 8.00am to 6.00pm for children aged 3 months to 5 years. The University currently offers a subsidy for those on low incomes, based on parental joint income.
- The provision of nursery care for University employees, on University premises is not taxable.
- Payment of a subsidy towards places at nurseries that are not located on University premises are liable to tax but not National Insurance. Details of the value of subsidies received and the employees receiving the subsidy are provided to the Payroll section by the Secretariat and need not be reported by Departments.