HC Deb 14 December 1965 vol 722 cc225-6W
51. Mr. Boardman

asked 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 taxable income to the parent; and if he will remove this anomaly.

Mr. Diamond

The remedy would be to tax the value of the benefit in the first case, but practical considerations are against doing so.