§ 1. Mr. MaclennanTo ask the Chancellor of the Exchequer what representations he has received on the subject of taxation of child care; and if he will make a statement.
§ The Financial Secretary to the Treasury (Mr. Francis Maude)We have received a number of representations on that subject.
§ Mr. MaclennanDoes the Minister recall that we on these Benches have advocated provision for tax vouchers for child care in the past three Finance Bills? Does he recognise that provision is required for local authorities, voluntary groups and the private sector to provide places in creches and nursery schools? Will he take steps to ensure that that is possible following the Budget?
§ Mr. MaudeI am aware that the hon. Gentleman and his colleagues have promoted all sorts of proposals in recent years, and many of them have been contradictory. At this stage in the period preceding the Budget, he will not expect me or any of my right hon. Friends to say anything about specific tax matters.
§ Mr. ThurnhamIs my hon. Friend aware that private nursery provision has increased by 50 per cent. in recent years and that efficient councils such as Wandsworth have been able to provide nursery education fully to all the children in their areas?