§ Mr. Dewar
To ask the Chancellor of the Exchequer if he will estimate the effect on revenues in 1993–94 and in a full year of extending the income tax exemption for workplace nurseries as a benefit in kind to(a) child care cheques and vouchers and (b) other employer-assistance with child care; and what the effects would be if relief were limited to the basic rate.
§ Mr. Dorrell
The available information is given in my reply to the hon. Member for Peckham (Ms. Harman) on 20 January 1993, at column260. The effect at 1992–93 levels of limiting the relief to the basic rate would be minimal.