§ `.—(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
- (a) the vouchers can be used only in paying for care for a child who falls within subsection (3) below and
- (b) the registration requirement is met
§ (3) A child falls within this subsection if the child
- (a) is a child for whom the employee has parental responsibility
- (b) is resident with the employee or
- (c) is a child or stepchild of the employee and is maintained at the employee's expense
§ (4) The registration requirement is that
- (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
- (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
- (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
- (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.
822| Division No. 214] | [8.29 pm |
| AYES | |
| 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. |
| NOES | |
| 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.