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About Halo

Why we built Halo

We believe no parent should have to choose between their career and their child. Halo exists to make that choice unnecessary.

The problem

Childcare is pricing parents out of work

The average UK nursery costs over £14,000 a year — more than many people pay in rent. For families with two children in full-time care, it can consume the majority of a second income.

The result is predictable: thousands of skilled parents — mostly women — are forced to reduce their hours or leave work entirely. Not because they want to, but because the maths doesn't add up.

This isn't just a family problem. It's a business problem and an economic one. Employers lose experienced team members.Parents lose careers. And the economy loses talent it can't afford to waste.

Our approach

Use what already exists

The UK tax code already contains a provision designed to help with childcare — the workplace nursery exemption under Section 318 of the Income Tax (Earnings and Pensions) Act 2003. It allows employers to support nursery costs in a way that's exempt from income tax and National Insurance.

Halo makes this exemption accessible. We handle the governance, compliance, and administration so that any employer — regardless of size — can offer their team meaningful childcare savings.

No new legislation needed. No lobbying required. Just a well-built platform that connects what the law already permits with the families who need it most.

What we believe

Our values

Clarity over cleverness

Tax and compliance can be confusing. We make everything plain — for parents, employers, and nurseries alike.

Compliance first

We don't cut corners. Halo's model has been independently reviewed and is designed to meet the requirements of the legislation it operates under.

Everyone benefits

Parents save money. Employers save NI. Nurseries get reliable income. If it doesn't work for everyone, we don't do it.

Simplicity at scale

We handle the complexity behind the scenes so that using Halo feels effortless for every person involved.

Trust & compliance

Built on solid ground

Halo operates under the workplace nursery exemption — Section 318 of the Income Tax (Earnings and Pensions) Act 2003. This is an established part of UK tax law that allows employers to support childcare where they participate in both financing and management.

Our structure has been independently reviewed by a leading international tax advisory firm, which provided a written opinion that there are strong arguments the model meets the relevant legislative requirements when operated as designed.

s318 ITEPA 2003Independently reviewedStructured governanceHalo Pay structure

Join us

Whether you're a parent, employer, or nursery — Halo is designed to work for you.