HC Deb 29 October 1979 vol 972 c434W
Mr. Rooker

asked the Chancellor of the Exchequer if he proposes to introduce tax relief for the charges working single parents have to pay for the day care of children.

Mr. Peter Rees

[pursuant to his reply, 24 October 1979, c. 209]: The additional personal allowance, which gives extra tax relief for those with single-handed responsibility for children, reflects the fact that such parents may incur expenses for child care. I have no plans to introduce any additional tax relief for such expenses.