the Inland Revenue has produced the following pdfs as support for employers considering the use of childcare vouchers:
An employer’s childcare factsheet (72k)
E18 - how you can help your employees with childcare (pdf 56k)
IR115 - Childcare provided by employers (PDF 419K) - The tax and National Insurance rules on employer-supported childcare change on 6 April 2005.
other useful links…
You may require adobe acrobat to view some files - you can download it here