§ 51. Mr. Boardmanasked the Chancellor of the Exchequer if he is aware that a woman employed by an industrial firm providing nursery service for the children of employees is not taxable on the company's outlay for her child, whereas in the case of a small firm unable to provide such a service but meeting the charge at an outside nursery, the cost is regarded as 226W taxable income to the parent; and if he will remove this anomaly.
§ Mr. DiamondThe remedy would be to tax the value of the benefit in the first case, but practical considerations are against doing so.