§ Mr. Lomasasked the Chancellor of the Exchequer if he will introduce legislation allowing child minders' fees to be set against tax.
§ Mr. Robert SheldonThe wife's earned income relief and the additional personal allowance for one-parent families are intended to recognise in a broad way expenses such as this. We have also increased child allowances this year, and I do not think it would be right to single out this particular expense for further special relief.