taxes, NI and au-pairs

[SenoraPostrophe]

Does anyone know what the legal situation is with this? (preferably the EU law or just the UK if countries differ)

I can only find US sites, where apparently au pairs under the age of 26 get "pocket money" which is not counted as taxable income.

There's a bit on bestbear - under Tax and insurance, under "Childcare Information" - on this page . It's about "nannies" but I think that's just labelling - sounds as if the point is that if you are paying less than £77/wk then you are outside the tax regime.

But, as the article says, Nannytax is perhaps the outfit to ask.

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