§ Mrs. Teresa Gorman (Billericay)I beg to move,
That leave be given to bring in a Bill to allow tax relief on earned income in respect of the earner's employment of home helps, child minders and other workers in cases where such employment is essential to the earner's availability for work, and for connected purposes.My Bill calls for tax relief for household employers. Every day, millions of women perform an incredible juggling act by going out to work and managing their homes and families at the same time. About 45 per cent. of all the jobs in our work force are carried out by women, the great majority of whom are married. Over two thirds of women with children go to work. The Hansard Society recently produced a report calling for more women in top jobs. I have raised that issue here in the House with my right hon. Friend the Prime Minister.In addition, a great many employers are anxious to gain more women back into the labour force. In The Mail on Sunday, the Secretary of State for Employment called for more older women to return to the labour force. There is no doubt that women at work are an established part of our economy, yet if those women pay somebody to help them to look after their children or their home, they must pay for it out of their taxed earnings. In some cases, that means that they spend half—or perhaps more—of what they earn, and in those circumstances it hardly seems worth their while going out to work at all.
Some women have to go out to work to help with the household budget; others work because they have a skill that they want to contribute. We are short of teachers, especially in our primary schools, and we want more of them. We are also short of nurses, and want more of them, too. There are a great many jobs for which women are trained and skilled and in which they could help in the economy if only we made some concession to their needs.
My Bill calls on the Government to allow those expenses that are reasonably incurred by a women who goes out to work to be treated as a business expense and to be offset against her pre-tax pay. The present situation is a mess and a muddle. The Treasury's attitude is almost that women work for pin money and that the money they earn can be used to pay granny or a neighbour a few shillings or pounds to look after the work that they have left behind at home.
That is make-believe. Nowadays, someone who looks after somebody else's children rightly has to be properly prepared for that work, and the circumstances in which they carry out such a job have to be vetted to be sure that they are suitable. All that means that, if a woman wants to hire help for her family, she has to pay a high price—certainly the market price—which may well be a substantial part of her earned income.
If an employer provides a creche or a nursery, and the employee who benefits from it earns more than £8,500 per year, it is treated as a tax perk and the employee is taxed on it. Of course, it is not always sensible for a woman to take her children to work with her. The journey may be long and travelling to work and back again with children may be unsuitable. The woman may prefer her child to be looked after locally, perhaps in a creche or by a friendly neighbour who has adequate facilities, but either way the woman has to pay for it.
733 Some employers have introduced child care vouchers, along the same lines as luncheon vouchers. However, that is not always possible or the most satisfactory way of dealing with this issue. Although some large employers, including the Treasury, now provide facilities for people who work for them, a majority of women will always work for small companies and will not be able to enjoy such facilities at work.
I am sure that the Inland Revenue would look askance at such a concession, because it will regard it as a loss of revenue. However, such a change in our tax structure would be enormously cost-beneficial. Not only would it release many women to go out to work and thus to add to the national income from which the Revenue collects its taxes: it would also provide many more jobs associated with the home. Some young people might like to provide some help with children, and perhaps a bed-sitting room would be thrown in, which might help with some of our homelessness problems. Such work might also help retired people who might like a little part-time job associated with someone else's household which would help to supplement the pension. For all those reasons, the effect of the changes that I propose would be enormously beneficial to the economy.
That leaves opponents of the old Tufton Bufton school, who believe that a woman's place is beside the kitchen sink. There will always be a place here for neanderthal man, whether he comes from far afield or as close as Orpington. But there will always be a demand—and an increasing demand—for women to come out and contribute to our economy.
The Government cannot have it both ways. If they want more women to devote time, energy and skill to the economy, they must do something to help them. The most equitable, fair and sensible way to do that is to treat the job that she creates as any other job and allow its cost to be deductible from her pre-tax earnings.
§ Mr. Ivor Stanbrook (Orpington)I oppose the introduction of the Bill because, if enacted, it would be harmful to children, destroy family life and make worse the injustice at present suffered by mothers who work at home without pay. My hon. Friend the Member for Billericay (Mrs. Gorman) wants to make it profitable for mothers of young children to leave them with child minders and collect tax relief on the cost.
There is overwhelming evidence that most mothers of young children who go out to work thereby cause psychological injury to themselves as well as to their children. As my hon. Friend said, some mothers may be obliged to do so, but that should not blind us to the fact that the consequences of depriving young children of love and affection within a stable family unit cause much social evil, reflected in the high figures for crime, vandalism, divorce and plain cruelty to children. Children have a personal, social and spiritual need for love and affection and for the presence and time of those who love them. It is a crime to deprive children of that, yet that is what my hon. Friend seeks to encourage in her Bill.
My hon. Friend speaks as if there were some vast pool of vacancies waiting to be filled by working mothers. If there are so many jobs available, why are there 2 million 734 unemployed, and how many jobless people are already being done out of a job by working mothers? If there are so many jobs to be done, why do we insist on retiring people at 60 or 65, when many are in the prime of life, and only too anxious to go on contributing to society?
§ Mrs. Maureen Hicks (Wolverhampton, North-East)Will my hon. Friend give way?
§ Mr. SpeakerOrder. We do not have interventions in ten-minute Bills.
§ Mr. StanbrookThe Bill is an affront to mothers who see it as their duty to stay at home with their children. They already suffer from the tax system, which penalises them for staying at home. If the Government are, as they should be, dedicated to Christian virtues or even Victorian values, they should encourage the mothers of young children to be at home with them by allowing them tax benefits for doing so rather than encouraging those who see fit to evade their responsibilities.
My hon. Friend's error lies in carrying the cult of individualism to extremes. In some ways, individualism is a stimulant to and a safeguard of liberty, but in this form it is anarchic, inherently selfish and destructive of human relationships. It is the antithesis of social responsibility. Above all, there are the children's interests to consider. Such a Bill would increase their deprivation and expose them to the risks of cruelty and abuse. That is why I call on the House to reject the Bill.
§ Question put, pursuant to Standing Order No. 19 (Motions for leave to bring in Bills and nomination of Select Committees at commencement of public business ):—
§ The House divided: Ayes 125, Noes 17.
735| Division No. 105] | [9.59 pm |
| AYES | |
| Abbott, Ms Diane | Forsythe, Clifford (Antrim S) |
| Adams, Allen (Paisley N) | Foster, Derek |
| Allen, Graham | Foulkes, George |
| Alton, David | Fraser, John |
| Anderson, Donald | Fyfe, Maria |
| Archer, Rt Hon Peter | Galloway, George |
| Armstrong, Hilary | Garrett, John (Norwich South) |
| Ashdown, Rt Hon Paddy | Garrett, Ted (Wallsend) |
| Ashley, Rt Hon Jack | George, Bruce |
| Ashton, Joe | Gilbert, Rt Hon Dr John |
| Banks, Tony (Newham NW) | Godman, Dr Norman A. |
| Barnes, Harry (Derbyshire NE) | Golding, Mrs Llin |
| Barnes, Mrs Rosie (Greenwich) | Gordon, Mildred |
| Barron, Kevin | Gould, Bryan |
| Battle, John | Graham, Thomas |
| Beckett, Margaret | Grant, Bernie (Tottenham) |
| Beggs, Roy | Griffiths, Nigel (Edinburgh S) |
| Benn, Rt Hon Tony | Griffiths, Win (Bridgend) |
| Bennett, A. F. (D'nt'n & R'dish) | Harman, Ms Harriet |
| Bermingham, Gerald | Hattersley, Rt Hon Roy |
| Bidwell, Sydney | Healey, Rt Hon Denis |
| Blair, Tony | Heffer, Eric S. |
| Blunkett, David | Henderson, Doug |
| Boyes, Roland | Hinchliffe, David |
| Brown, Gordon (D'mline E) | Hoey, Ms Kate (Vauxhall) |
| Brown, Nicholas (Newcastle E) | Hogg, N. (C'nauld & Kilsyth) |
| Brown, Ron (Edinburgh Leith) | Hood, Jimmy |
| Bruce, Malcolm (Gordon) | Howarth, George (Knowsley N) |
| Buchan, Norman | Howell, Rt Hon D. (S'heath) |
| Buckley, George J. | Howells, Geraint |
| Caborn, Richard | Hoyle, Doug |
| Callaghan, Jim | Hughes, John (Coventry NE) |
| Campbell, Menzies (Fife NE) | Hughes, Robert (Aberdeen N) |
| Campbell, Ron (Blyth Valley) | Hughes, Roy (Newport E) |
| Canavan, Dennis | Illsley, Eric |
| Cartwright, John | Ingram, Adam |
| Clark, Dr David (S Shields) | Janner, Greville |
| Clarke, Tom (Monklands W) | Jones, Barry (Alyn & Deeside) |
| Clay, Bob | Jones, Martyn (Clwyd S W) |
| Clelland, David | Kaufman, Rt Hon Gerald |
| Cohen, Harry | Kennedy, Charles |
| Coleman, Donald | Kilfedder, James |
| Cook, Robin (Livingston) | Kinnock, Rt Hon Neil |
| Corbett, Robin | Kirkwood, Archy |
| Corbyn, Jeremy | Lambie, David |
| Cousins, Jim | Lamond, James |
| Cox, Tom | Leadbitter, Ted |
| Crowther, Stan | Leighton, Ron |
| Cryer, Bob | Lestor, Joan (Eccles) |
| Cummings, John | Litherland, Robert |
| Dalyell, Tam | Livingstone, Ken |
| Darling, Alistair | Livsey, Richard |
| Davies, Rt Hon Denzil (Llanelli) | Lloyd, Tony (Stretford) |
| Davies, Ron (Caerphilly) | Lofthouse, Geoffrey |
| Davis, Terry (B'ham Hodge H'l) | Loyden, Eddie |
| Dewar, Donald | McAllion, John |
| Dixon, Don | McAvoy, Thomas |
| Dobson, Frank | McFall, John |
| Doran, Frank | McKay, Allen (Barnsley West) |
| Douglas, Dick | McKelvey, William |
| Duffy, A. E. P. | McLeish, Henry |
| Dunnachie, Jimmy | Maclennan, Robert |
| Dunwoody, Hon Mrs Gwyneth | McNamara, Kevin |
| Eadie, Alexander | McWilliam, John |
| Evans, John (St Helens N) | Madden, Max |
| Ewing, Harry (Falkirk E) | Maginnis, Ken |
| Ewing, Mrs Margaret (Moray) | Mahon, Mrs Alice |
| Fatchett, Derek | Marek, Dr John |
| Faulds, Andrew | Marshall, David (Shettleston) |
| Fearn, Ronald | Marshall, Jim (Leicester S) |
| Field, Frank (Birkenhead) | Martin, Michael J. (Springburn) |
| Fields, Terry (L'pool B G'n) | Maxton, John |
| Fisher, Mark | Meacher, Michael |
| Flannery, Martin | Meale, Alan |
| Flynn, Paul | Michael, Alun |
| Foot, Rt Hon Michael | Michie, Bill (Sheffield Heeley) |
| Michie, Mrs Ray (Arg'l & Bute) | Sheldon, Rt Hon Robert |
| Mitchell, Austin (G't Grimsby) | Shore, Rt Hon Peter |
| Molyneaux, Rt Hon James | Short, Clare |
| Moonie, Dr Lewis | Skinner, Dennis |
| Morgan, Rhodri | Smith, Andrew (Oxford E) |
| Morley, Elliot | Smith, C. (Isl'ton & F'bury) |
| Morris, Rt Hon A. (W'shawe) | Smith, J. P. (Vale of Glam) |
| Morris, Rt Hon J. (Aberavon) | Smyth, Rev Martin (Belfast S) |
| Mowlam, Marjorie | Soley, Clive |
| Mullin, Chris | Spearing, Nigel |
| Murphy, Paul | Steel, Rt Hon Sir David |
| Nellist, Dave | Steinberg, Gerry |
| Oakes, Rt Hon Gordon | Stott, Roger |
| O'Brien, William | Strang, Gavin |
| O'Neill, Martin | Taylor, Mrs Ann (Dewsbury) |
| Orme, Rt Hon Stanley | Taylor, Rt Hon J. D. (S'ford) |
| Patchett, Terry | Taylor, Matthew (Truro) |
| Pendry, Tom | Thomas, Dr Dafydd Elis |
| Pike, Peter L. | Turner, Dennis |
| Powell, Ray (Ogmore) | Walker, A. Cecil (Belfast N) |
| Prescott, John | Walley, Joan |
| Primarolo, Dawn | Wardell, Gareth (Gower) |
| Quin, Ms Joyce | Wareing, Robert N. |
| Radice, Giles | Watson, Mike (Glasgow, C) |
| Randall, Stuart | Welsh, Andrew (Angus E) |
| Redmond, Martin | Welsh, Michael (Doncaster N) |
| Rees, Rt Hon Merlyn | Wigley, Dafydd |
| Reid, Dr John | Williams, Rt Hon Alan |
| Richardson, Jo | Williams, Alan W. (Carm'then) |
| Robertson, George | Wilson, Brian |
| Robinson, Geoffrey | Winnick, David |
| Rogers, Allan | Wise, Mrs Audrey |
| Rooker, Jeff | Worthington, Tony |
| Ross, Ernie (Dundee W) | Wray, Jimmy |
| Ross, William (Londonderry E) | Young, David (Bolton SE) |
| Rowlands, Ted | |
| Ruddock, Joan | Tellers for the Ayes: |
| Salmond, Alex | Mr. Frank Haynes and |
| Sedgemore, Brian | Mr. Ken Eastham. |
| Sheerman, Barry |
| NOES | |
| Adley, Robert | Buck, Sir Antony |
| Aitken, Jonathan | Budgen, Nicholas |
| Alison, Rt Hon Michael | Butler, Chris |
| Allason, Rupert | Butterfill, John |
| Arbuthnot, James | Carlisle, John, (Luton N) |
| Arnold, Jacques (Gravesham) | Carlisle, Kenneth (Lincoln) |
| Arnold, Tom (Hazel Grove) | Carrington, Matthew |
| Ashby, David | Carttiss, Michael |
| Aspinwall, Jack | Channon, Rt Hon Paul |
| Atkins, Robert | Chapman, Sydney |
| Atkinson, David | Chope, Christopher |
| Baker, Rt Hon K. (Mole Valley) | Churchill, Mr |
| Baker, Nicholas (Dorset N) | Clark, Hon Alan (Plym'th S'n) |
| Baldry, Tony | Clark, Sir W. (Croydon S) |
| Banks, Robert (Harrogate) | Colvin, Michael |
| Batiste, Spencer | Conway, Derek |
| Beaumont-Dark, Anthony | Coombs, Anthony (Wyre F'rest) |
| Bellingham, Henry | Coombs, Simon (Swindon) |
| Bendall, Vivian | Cormack, Patrick |
| Bennett, Nicholas (Pembroke) | Cran, James |
| Benyon, W. | Critchley, Julian |
| Bevan, David Gilroy | Currie, Mrs Edwina |
| Biffen, Rt Hon John | Davies, Q. (Stamf'd & Spald'g) |
| Blaker, Rt Hon Sir Peter | Davis, David (Boothferry) |
| Body, Sir Richard | Day, Stephen |
| Bonsor, Sir Nicholas | Devlin, Tim |
| Boscawen, Hon Robert | Dicks, Terry |
| Boswell, Tim | Dorrell, Stephen |
| Bottomley, Mrs Virginia | Douglas-Hamilton, Lord James |
| Bowden, A (Brighton K'pto'n) | Dover, Den |
| Bowden, Gerald (Dulwich) | Dunn, Bob |
| Bowis, John | Durant, Tony |
| Boyson, Rt Hon Dr Sir Rhodes | Eggar, Tim |
| Brandon-Bravo, Martin | Emery, Sir Peter |
| Brazier, Julian | Evans, David (Welwyn Hatf'd) |
| Bright, Graham | Fallon, Michael |
| Brown, Michael (Brigg & Cl't's) | Favell, Tony |
| Bruce, Ian (Dorset South) | Fenner, Dame Peggy |
| Field, Barry (Isle of Wight) | Lloyd, Sir Ian (Havant) |
| Fookes, Dame Janet | Lloyd, Peter (Fareham) |
| Forman, Nigel | Lord, Michael |
| Forsyth, Michael (Stirling) | Lyell, Rt Hon Sir Nicholas |
| Fox, Sir Marcus | Macfarlane, Sir Neil |
| Franks, Cecil | MacKay, Andrew (E Berkshire) |
| Freeman, Roger | Maclean, David |
| Gale, Roger | McLoughlin, Patrick |
| Gilmour, Rt Hon Sir Ian | McNair-Wilson, Sir Michael |
| Glyn, Dr Sir Alan | McNair-Wilson, Sir Patrick |
| Goodhart, Sir Philip | Malins, Humfrey |
| Goodlad, Alastair | Mans, Keith |
| Gorman, Mrs Teresa | Marland, Paul |
| Greenway, Harry (Ealing N) | Marlow, Tony |
| Gregory, Conal | Marshall, John (Hendon S) |
| Hamilton, Neil (Tatton) | Marshall, Michael (Arundel) |
| Hampson, Dr Keith | Martin, David (Portsmouth S) |
| Hanley, Jeremy | Maude, Hon Francis |
| Hannam, John | Maxwell-Hyslop, Robin |
| Hargreaves, A. (B'ham H'll Gr') | Mayhew, Rt Hon Sir Patrick |
| Hargreaves, Ken (Hyndburn) | Meyer, Sir Anthony |
| Harris, David | Miller, Sir Hal |
| Haselhurst, Alan | Mills, Iain |
| Hawkins, Christopher | Mitchell, Andrew (Gedling) |
| Hayes, Jerry | Mitchell, Sir David |
| Hayhoe, Rt Hon Sir Barney | Moate, Roger |
| Hayward, Robert | Monro, Sir Hector |
| Heath, Rt Hon Edward | Moore, Rt Hon John |
| Heathcoat-Amory, David | Morris, M (N'hampton S) |
| Heseltine, Rt Hon Michael | Moss, Malcolm |
| Hicks, Robert (Cornwall SE) | Moynihan, Hon Colin |
| Higgins, Rt Hon Terence L. | Mudd, David |
| Hind, Kenneth | Neale, Gerrard |
| Hogg, Hon Douglas (Gr'th'm) | Nelson, Anthony |
| Hordern, Sir Peter | Neubert, Michael |
| Howard, Rt Hon Michael | Newton, Rt Hon Tony |
| Howarth, Alan (Strat'd-on-A) | Nicholls, Patrick |
| Howe, Rt Hon Sir Geoffrey | Nicholson, David (Taunton) |
| Howell, Rt Hon David (G'dford) | Nicholson, Emma (Devon West) |
| Howell, Ralph (North Norfolk) | Norris, Steve |
| Hughes, Robert G. (Harrow W) | Onslow, Rt Hon Cranley |
| Hunt, David (Wirral W) | Oppenheim, Phillip |
| Hunt, Sir John (Ravensbourne) | Page, Richard |
| Hunter, Andrew | Paice, James |
| Hurd, Rt Hon Douglas | Parkinson, Rt Hon Cecil |
| Irvine, Michael | Patten, Rt Hon John |
| Irving, Sir Charles | Pattie, Rt Hon Sir Geoffrey |
| Jack, Michael | Pawsey, James |
| Jackson, Robert | Peacock, Mrs Elizabeth |
| Janman, Tim | Porter, Barry (Wirral S) |
| Jessel, Toby | Porter, David (Waveney) |
| Johnson Smith, Sir Geoffrey | Portillo, Michael |
| Jones, Gwilym (Cardiff N) | Powell, William (Corby) |
| Jones, Robert B (Herts W) | Price, Sir David |
| Jopling, Rt Hon Michael | Raison, Rt Hon Timothy |
| Kellett-Bowman, Dame Elaine | Rathbone, Tim |
| Key, Robert | Redwood, John |
| King, Roger (B'ham N'thfield) | Renton, Rt Hon Tim |
| King, Rt Hon Tom (Bridgwater) | Riddick, Graham |
| Kirkhope, Timothy | Ridley, Rt Hon Nicholas |
| Knapman, Roger | Ridsdale, Sir Julian |
| Knight, Greg (Derby North) | Rifkind, Rt Hon Malcolm |
| Knight, Dame Jill (Edgbaston) | Roberts, Wyn (Conwy) |
| Knowles, Michael | Rossi, Sir Hugh |
| Knox, David | Rost, Peter |
| Lamont, Rt Hon Norman | Rowe, Andrew |
| Lang, Ian | Ryder, Richard |
| Latham, Michael | Sackville, Hon Tom |
| Lawrence, Ivan | Sainsbury, Hon Tim |
| Lennox-Boyd, Hon Mark | Sayeed, Jonathan |
| Lester, Jim (Broxtowe) | Scott, Rt Hon Nicholas |
| Lilley, Peter | Shaw, David (Dover) |
| Shaw, Sir Giles (Pudsey) | Townsend, Cyril D. (B'heath) |
| Shaw, Sir Michael (Scarb') | Tracey, Richard |
| Shelton, Sir William | Tredinnick, David |
| Shephard, Mrs G. (Norfolk SW) | Trippier, David |
| Shepherd, Colin (Hereford) | Trotter, Neville |
| Shepherd, Richard (Aldridge) | Twinn, Dr Ian |
| Shersby, Michael | Viggers, Peter |
| Sims, Roger | Waddington, Rt Hon David |
| Skeet, Sir Trevor | Waldegrave, Rt Hon William |
| Smith, Tim (Beaconsfield) | Walden, George |
| Speed, Keith | Walker, Bill (T'side North) |
| Speller, Tony | Walker, Rt Hon P. (W'cester) |
| Spicer, Sir Jim (Dorset W) | Waller, Gary |
| Spicer, Michael (S Worcs) | Ward, John |
| Squire, Robin | Wardle, Charles (Bexhill) |
| Stanbrook, Ivor | Warren, Kenneth |
| Stanley, Rt Hon Sir John | Watts, John |
| Stevens, Lewis | Wells, Bowen |
| Stewart, Allan (Eastwood) | Wheeler, Sir John |
| Stewart, Andy (Sherwood) | Whitney, Ray |
| Stewart, Rt Hon Ian (Herts N) | Widdecombe, Ann |
| Stokes, Sir John | Wilkinson, John |
| Stradling Thomas, Sir John | Wilshire, David |
| Summerson, Hugo | Winterton, Nicholas |
| Taylor, Ian (Esher) | Wolfson, Mark |
| Taylor, Teddy (S'end E) | Wood, Timothy |
| Tebbit, Rt Hon Norman | Woodcock, Dr. Mike |
| Temple-Morris, Peter | Yeo, Tim |
| Thatcher, Rt Hon Margaret | Young, Sir George (Acton) |
| Thompson, D. (Calder Valley) | Younger, Rt Hon George |
| Thompson, Patrick (Norwich N) | |
| Thorne, Neil | Tellers for the Noes: |
| Thornton, Malcolm | Mr. John M. Taylor and |
| Thurnham, Peter | Mr. Irvine Patnick. |
| Townend, John (Bridlington) |
§ Question accordingly agreed to.
§ Bill ordered to be brought in by Mrs. Teresa Gorman, Mr. David Evans, Mr. Gary Waller, Mr. John Lee, Mr. Ron Davies, Mr. Tim Devlin, Mrs. Ann Taylor, Mr. Jim Marshall, Mr. Graham Riddick, Sir Michael McNair-Wilson, Mr. Den Dover and Mrs. Alice Mahon.
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- TAX RELIEF FOR HOUSEHOLD EMPLOYERS 71 words