[quietbritishjim]

I suppose that depends on location. In the UK, it would count as a benefit in kind, and is taxable in exactly same way as regular income.

[em-bee]

depends on the form, amount and also income: https://www.litrg.org.uk/benefits/childcare/employer-support...

workplace nurseries are tax free as is any child care for lower incomes. other benefits are tax free up to a certain amount.