Compliance
Why employer participation matters
The workplace nursery exemption exists because employers play a genuine role in providing childcare. Halo is the platform that makes this practical — giving you the tools, governance, and documentation to participate meaningfully, without it becoming a second job.
You fund the nursery places
You pay each nursery directly every month. That’s what makes this your benefit to provide — and it’s a core requirement of the exemption. Halo schedules and confirms each payment on your behalf.
You have a seat at the table
As a participating employer, you have oversight of how nursery places are managed through a structured governance framework. Halo provides the committee infrastructure and keeps everything documented.
Halo is your platform
We don’t run nurseries or sell you places. Halo is operational infrastructure — the technology, governance, and administration that enables you to offer this benefit properly. The arrangement is yours.
Designed to stand up to scrutiny
Halo’s structure has been independently reviewed by a qualified tax advisory firm. We maintain full documentation.
Section 318 of ITEPA 2003 requires that the employer is wholly or partly responsible for both financing and managing the provision of childcare. This isn’t a formality — genuine involvement is expected. Halo gives you the structure to meet both requirements without needing specialist knowledge or significant time investment.
You pay the nursery directly each month — from your business account to the nursery. This isn’t a token contribution. You’re funding the nursery places for your employees as part of a structured arrangement. Halo handles the scheduling and reconciliation, but the financial commitment is yours.
Through a management committee framework provided by Halo. You have genuine oversight of how nursery places are allocated, monitored, and maintained. This doesn’t mean running the nursery day-to-day — it means having meaningful input on the provision of care for your employees’ children. Halo documents everything and keeps the governance structured.
Halo is the platform that ties the arrangement together. We handle digital agreements, eligibility checks, payment scheduling, governance documentation, and ongoing administration. We don’t provide the childcare, sell nursery places, or act as a scheme promoter. We give you the infrastructure to offer this benefit properly — and we stand behind it.
We maintain a full audit trail — management committee records, payment documentation, arrangement history, and supporting governance evidence. You’re not on your own.
Halo’s structure has been independently reviewed and is designed to meet the requirements of Section 318 ITEPA 2003. Documentation is available on request — contact hello@halobenefits.co.uk.