Yes, where there is a business takeover or merger employees are protected under Transfer of Undertakings (Protection of Employment) – TUPE - or COSOP regulations.
These employees will not be treated as new joiners to the scheme. If the new employer does not offer the Childcare Voucher scheme they can start to do so however it will only be open to those eligible employees who were in the scheme prior to 4 October 2018 and are protected under TUPE or COSOP regulations.
For more information or for personal advice and guidance (for your employees) please call our Family Benefits Advice Service on 028 9267 8200.