§ Mr. WilsonTo ask the Chancellor of the Exchequer whether he accepts the estimates provided by the Campaign for Tax Relief on Child Care of the costs and benefits to the Exchequer of extending tax exemption to all legal employer-assisted child care; and if he will make a statement.
§ Mr. Maude[holding answer 8 July 1991]: The Government do not accept the TRAC estimates as they are based on a number of questionable assumptions about the likely behavioural response to extending tax relief for child care, and appear to take no account of some relevant factors.