Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether pre-schools can receive the same (a) National Insurance and (b) Employment Allowance benefits as nurseries.

Most businesses and all charities can claim the EA (subject to the connected persons rules); where an organisation is conducting work of a public nature, they need to consider HMRC’s guidance in more detail. This is dependent on individual circumstances in line with the guidance, though most private childcare providers will be eligible for the EA. Further guidance on Employment Allowance eligibility is available on https://www.gov.uk/claim-employment-allowance/eligibility