§ Mr. Jim Cunningham
To ask the Chancellor of the Exchequer what measures his Department is taking to ensure that organisations wishing to contribute to employee childcare facilities are given clear instructions on how to implement section 155A of the Income and Corporation Taxes Act 1988. 
§ Dawn Primarolo
[holding answer 9 December 1997]: Guidance on when Section 155A applies to childcare facilities is given in the Inland Revenue information leaflet IR115, Tax and Childcare, which is available from Tax Inquiry Centres or Tax Offices. Organisations may also consult their Tax Office.