§ Ms. Harmanasked the Chancellor of the Exchequer how much revenue it is estimated will be gained from his decision to bring employers' subsidised nurseries into taxation.
§ Mr. MooreMy right hon. Friend has made no decision to bring employers' subsidised nurseries into taxation. The benefit that directors and certain employees—currently those earning at a rate of £8,500 a year or more—receive from most employer-subsidised nurseries has been liable to tax since legislation introduced by the Labour Government in 1948, and subsequently amended by the Labour Government in 1976. I regret, however, that information on which to base an estimate of the revenue from taxing this particular benefit is not available.