HC Deb 26 November 1968 vol 774 c62W
34. Miss Lestor

asked the Chancellor of the Exchequer if he will grant exemption from Selective Employment Tax to people engaged in activities for the under-fives and registered under the Nursery and Child Minders Regulations Act, 1948.

Mr. Harold Lever

No. There are refunds of two-thirds of the tax for part-time adult workers, which will help some of these activities. In addition, the tax does not apply to anyone who is self employed, and bodies registered as charities can get the tax refunded.

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