HC Deb 19 April 1994 vol 241 cc819-22

`.—(1) Where an employer supplies child care vouchers to an employee in qualifying circumstances and up to the qualifying limit such vouchers shall not be treated as emoluments for the purposes of section 131 of the Taxes Act 1988 or as benefits to which section 154 of the Taxes Act 1988 applies.

(2) For the purposes of subsection (1) above the vouchers are supplied in qualifying circumstances if

  1. (a) the vouchers can be used only in paying for care for a child who falls within subsection (3) below and
  2. (b) the registration requirement is met

(3) A child falls within this subsection if the child

  1. (a) is a child for whom the employee has parental responsibility
  2. (b) is resident with the employee or
  3. (c) is a child or stepchild of the employee and is maintained at the employee's expense

(4) The registration requirement is that

  1. (a) the premises on which the care is provided are registered under section 1 of the Nurseries and Child-Minders Regulation Act 1948 or section 11 of the Children and Young Persons Act (Northern Ireland) 1968 or
  2. (b) a person providing the care is registered under section 71 of the Children Act 1989 with respect to the premises on which it is provided

(5) For the purposes of subsection (1) above the qualifying limit is

  1. (a) in the case of each child who is under the age of six years and is not in full time education, £75 a week
  2. (b) in the case of each other child under the age of 16 years, £30 a week.

(6) In this section, "care" and "parental responsibility" have the same meaning as in section 155A of the Taxes Act 1988.'.—[Mr. Beith.]

Brought up, and read the First time.

Motion made, and Question put, That the clause be read a Second time:—

The House divided: Ayes 22, Noes 293.

Division No. 214] [8.29 pm
Alton, David Lynne, Ms Liz
Beith, Rt Hon A. J. Maddock, Mrs Diana
Campbell, Menzies (Fife NE) Michie, Mrs Ray (Argyll Bute)
Carlile, Alexander (Montgomry) Steel, Rt Hon Sir David
Connarty, Michael Taylor, Matthew (Truro)
Dafis, Cynog Tyler, Paul
Ewing, Mrs Margaret Wallace, James
Foster, Don (Bath) Welsh, Andrew
Harvey, Nick Wigley, Dafydd
Johnston, Sir Russell
Jones, Ieuan Wyn (Ynys Môn) Tellers for the Ayes:
Kennedy, Charles (Ross,C&S) Mr. Archy Kirkwood and
Llwyd, Elfyn Mr. Simon Hughes.
Ainsworth, Peter (East Surrey) Cash, William
Aitken, Jonathan Chapman, Sydney
Alexander, Richard Churchill, Mr
Alison, Rt Hon Michael (Selby) Clappison, James
Allason, Rupert (Torbay) Clark, Dr Michael (Rochford)
Amess, David Clifton-Brown, Geoffrey
Arbuthnot, James Coe, Sebastian
Arnold, Jacques (Gravesham) Colvin, Michael
Arnold, Sir Thomas (Hazel Grv) Congdon, David
Ashby, David Conway, Derek
Aspinwall, Jack Coombs, Anthony (Wyre For'st)
Atkins, Robert Coombs, Simon (Swindon)
Atkinson, David (Bour'mouth E) Cope, Rt Hon Sir John
Atkinson, Peter (Hexham) Cormack, Patrick
Baker, Rt Hon K. (Mole Valley) Couchman, James
Baker, Nicholas (Dorset North) Currie, Mrs Edwina (S D'by'ire)
Baldry, Tony Curry, David (Skipton & Ripon)
Banks, Matthew (Southport) Davies, Quentin (Stamford)
Banks, Robert (Harrogate) Davis, David (Boothferry)
Bates, Michael Day, Stephen
Batiste, Spencer Deva, Nirj Joseph
Bellingham, Henry Devlin, Tim
Bendall, Vivian Dickens, Geoffrey
Beresford, Sir Paul Dicks, Terry
Biffen, Rt Hon John Dorrell, Stephen
Blackburn, Dr John G. Douglas-Hamilton, Lord James
Body, Sir Richard Dover, Den
Bonsor, Sir Nicholas Duncan, Alan
Booth, Hartley Duncan-Smith, Iain
Boswell, Tim Dunn, Bob
Bottomley, Peter (Eltham) Durant, Sir Anthony
Bottomley, Rt Hon Virginia Dykes, Hugh
Bowden, Andrew Elletson, Harold
Bowis, John Emery, Rt Hon Sir Peter
Boyson, Rt Hon Sir Rhodes Evans, David (Welwyn Hatfield)
Brandreth, Gyles Evans, Jonathan (Brecon)
Brazier, Julian Evans, Nigel (Ribble Valley)
Bright, Graham Evans, Roger (Monmouth)
Brooke, Rt Hon Peter Evennett, David
Browning, Mrs. Angela Faber, David
Bruce, Ian (S Dorset) Fabricant, Michael
Budgen, Nicholas Fairbairn, Sir Nicholas
Burns, Simon Fenner, Dame Peggy
Butler, Peter Field, Barry (Isle of Wight)
Carlisle, John (Luton North) Fishburn, Dudley
Carlisle, Kenneth (Lincoln) Forman, Nigel
Carrington, Matthew Forth, Eric
Carttiss, Michael Fowler, Rt Hon Sir Norman
Fox, Dr Liam (Woodspring) Malone, Gerald
Fox, Sir Marcus (Shipley) Mans, Keith
Freeman, Rt Hon Roger Marland, Paul
French, Douglas Marlow, Tony
Fry, Sir Peter Marshall, John (Hendon S)
Gale, Roger Marshall, Sir Michael (Arundel)
Gallie, Phil Martin, David (Portsmouth S)
Gardiner, Sir George Mates, Michael
Garel-Jones, Rt Hon Tristan Mawhinney, Rt Hon Dr Brian
Garnier, Edward Merchant, Piers
Gill, Christopher Mills, Iain
Gillan, Cheryl Mitchell, Andrew (Gedling)
Goodson-Wickes, Dr Charles Mitchell, Sir David (Hants NW)
Gorst, John Moate, Sir Roger
Grant, Sir A. (Cambs SW) Monro, Sir Hector
Greenway, Harry (Ealing N) Moss, Malcolm
Greenway, John (Ryedale) Needham, Richard
Griffiths, Peter (Portsmouth, N) Nelson, Anthony
Hague, William Neubert, Sir Michael
Hamilton, Rt Hon Sir Archie Newton, Rt Hon Tony
Hamilton, Neil (Tatton) Nicholls, Patrick
Hampson, Dr Keith Nicholson, David (Taunton)
Hanley, Jeremy Nicholson, Emma (Devon West)
Hannam, Sir John Norris, Steve
Hargreaves, Andrew Onslow, Rt Hon Sir Cranley
Haselhurst, Alan Oppenheim, Phillip
Hawkins, Nick Ottaway, Richard
Hawksley, Warren Page, Richard
Hayes, Jerry Paice, James
Heald, Oliver Patten, Rt Hon John
Hendry, Charles Pawsey, James
Hicks, Robert Peacock, Mrs Elizabeth
Higgins, Rt Hon Sir Terence L. Pickles, Eric
Hill, James (Southampton Test) Porter, Barry (Wirral S)
Hogg, Rt Hon Douglas (G'tham) Porter, David (Waveney)
Horam, John Portillo, Rt Hon Michael
Hordern, Rt Hon Sir Peter Rathbone, Tim
Howard, Rt Hon Michael Redwood, Rt Hon John
Howarth, Alan (Strat'rd-on-A) Renton, Rt Hon Tim
Howell, Sir Ralph (N Norfolk) Richards, Rod
Hughes Robert G. (Harrow W) Rifkind, Rt Hon. Malcolm
Hunt, Rt Hon David (Wirral W) Robathan, Andrew
Hunt, Sir John (Ravensbourne) Roberts, Rt Hon Sir Wyn
Hunter, Andrew Robertson, Raymond (Ab'd'n S)
Hurd, Rt Hon Douglas Robinson, Mark (Somerton)
Jack, Michael Roe, Mrs Marion (Broxbourne)
Jackson, Robert (Wantage) Ross, William (E Londonderry)
Jenkin, Bernard Rowe, Andrew (Mid Kent)
Jessel, Toby Rumbold, Rt Hon Dame Angela
Johnson Smith, Sir Geoffrey Ryder, Rt Hon Richard
Jones, Gwilym (Cardiff N) Sackville, Tom
Jones, Robert B. (W Hertfdshr) Sainsbury, Rt Hon Tim
Kellett-Bowman, Dame Elaine Scott, Rt Hon Nicholas
Key, Robert Shaw, David (Dover)
Kilfedder, Sir James Shaw, Sir Giles (Pudsey)
King, Rt Hon Tom Shephard, Rt Hon Gillian
Kirkhope, Timothy Shersby, Michael
Knapman, Roger Sims, Roger
Knight, Mrs Angela (Erewash) Skeet, Sir Trevor
Knight, Greg (Derby N) Smith, Sir Dudley (Warwick)
Knight, Dame Jill (Bir'm E'st'n) Soames, Nicholas
Kynoch, George (Kincardine) Speed, Sir Keith
Lait, Mrs Jacqui Spencer, Sir Derek
Lang, Rt Hon Ian Spicer, Sir James (W Dorset)
Lawrence, Sir Ivan Spicer, Michael (S Worcs)
Legg, Barry Spink, Dr Robert
Leigh, Edward Spring, Richard
Lennox-Boyd, Mark Sproat, Iain
Lester, Jim (Broxtowe) Squire, Robin (Hornchurch)
Lidington, David Steen, Anthony
Lightbown, David Stephen, Michael
Lord, Michael Stern, Michael
Luff, Peter Stewart, Allan
Lyell, Rt Hon Sir Nicholas Streeter, Gary
MacKay, Andrew Sweeney, Walter
Maclean, David Sykes, John
McLoughlin, Patrick Tapsell, Sir Peter
McNair-Wilson, Sir Patrick Taylor, Ian (Esher)
Madel, Sir David Taylor, John M. (Solihull)
Maitland, Lady Olga Taylor, Sir Teddy (Southend, E)
Temple-Morris, Peter Waterson, Nigel
Thomason, Roy Watts, John
Thompson, Sir Donald (C'er V) Wells, Bowen
Thompson, Patrick (Norwich N) Wheeler, Rt Hon Sir John
Thornton, Sir Malcolm Whitney, Ray
Thurnham, Peter Whittingdale, John
Townend, John (Bridlington) Widdecombe, Ann
Townsend, Cyril D. (Bexl'yh'th) Wiggin, Sir Jerry
Tracey, Richard Willetts, David
Tredinnick, David Wilshire, David
Trend, Michael Winterton, Mrs Ann (Congleton)
Trotter, Neville Winterton, Nicholas (Macc'f'ld)
Twinn, Dr Ian Wolfson, Mark
Vaughan, Sir Gerard Wood, Timothy
Viggers, Peter Yeo, Tim
Waldegrave, Rt Hon William Young, Rt Hon Sir George
Walden, George
Walker, Bill (N Tayside) Tellers for the Noes:
Waller, Gary Mr. Irvine Patnick and
Ward, John Mr. Michael Brown.
Wardle, Charles (Bexhill)

Question accordingly negatived.

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