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The inquirer asks whether they can apply the increase in the maternity tax deduction for childcare expenses paid by their company through flexible remuneration. The DGT rules that these months do not count towards the increase because they are considered exempt benefits in kind, and only months in which the married couple pays the expenses directly can be included.
Taxpayers using flexible remuneration for childcare may not qualify for the increased maternity deduction for those specific months, as the benefit is treated as an exempt benefit in kind rather than a direct expense.
The tax team reviews your specific situation.
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