§ Mr. Dobsonasked the Chancellor of the Exchequer why he has decided to make the provision of pre-school facilities by employers for the children of employees a taxable benefit.
§ Mr. Moore[pursuant to his reply, 22 March 1984, c. 531.]: My right hon. Friend has made no decision to bring these facilities 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.