§ Mr. Stephen O'BrienTo ask the Chancellor of the Exchequer what plans he has to extend the tax relief on the employment of nannies to parents with disabled offspring. [166115]
§ Dawn PrimaroloThe Government announced in Budget 2004, a new voluntary scheme that will enable a range of providers of good quality childcare to get approval allowing more working parents access to financial support. This will help working parents to meet their child care costs, including those who employ nannies to look after disabled children, by extending the range of childcare that is eligible for the child care element of working tax credit. Child care approved under the new scheme will also be eligible for the new tax and national insurance exemption on £50 a week of employer-contracted child care or employer-provided child care vouchers announced in the 2003 pre-Budget report.
The Department for Education and Skills will consult on proposals for the scheme in summer 2004 for implementation in April 2005.