§ Sir William Clarkasked the Chancellor of the Exchequer if he will take steps to ensure that where a subsidised nursery creche is provided for Civil Service staff the annual amount of such subsidy will be added to the salary of the staff member and that if the combined total exceeds £8,500 then the benefit of the subsidy will be subject to income tax.
§ Mr. John MooreIt already is the case that, where a chargeable benefit in kind is provided for civil servants, the same tax rules apply to them as to other employees. I understand however that the Civil Service does not at present provide subsidised nursery creches for its staff.