§ Mr. McCrindleTo ask the Chancellor of the Exchequer if he will remove the provision of subsidy of child care facilities by employers from the list of items regarded for tax purposes as a benefit in kind; and if he will make a statement.
§ Mr. Lilley[holding answer 2 November 1989]: There is no list of items regarded for tax purposes as benefits in 636W kind. Such benefits are generally liable to taxation. My right hon. Friend the Chancellor of the Exchequer has no plans to exempt beneficiaries of subsidies for child care from taxation.