§ 28. Mrs. Clwydasked the Chancellor of the Exchequer if he will make a statement on the taxation of places at work place nurseries.
§ Mr. MooreIn common with most other benefits-in-kind, the benefit of an employer-subsidised nursery place is subject to tax in the hands of directors and certain employees—currently those earning at a rate of £8,500 a year or more—under legislation first introduced by the Labour Government in 1948.