§ Ms HarmanTo ask the Chancellor of the Exchequer what tax relief is available to companies which wish to help their employees with child care; and if he will make a statement. [124778]
§ Dawn PrimaroloEmployers can get tax relief, under the normal business tax rules, for their day-to-day expenditure on child care provision for employees' children, whether given directly or indirectly. The relief is given by deducting such expenditure when working out their business profit for tax purposes.
They can also claim relief through the capital allowances system for certain capital expenditure on furnishing and equipping nurseries and playschemes (and for the buildings if the employer is carrying on a qualifying trade in the industrial sector).