§ Mr. Snapeasked the Chancellor of the Exchequer (1) how many representations he has received in the current financial year about income tax on the benefit from workplace nurseries;
(2) if he will estimate the cost of removing income tax liability from the benefit of workplace nurseries.
§ Mr. MooreSince April 1985 Treasury Ministers have received 109 letters on this subject. I regret that a firm estimate of the cost of exempting this benefit from tax cannot be made because this will depend on a number of factors including the number of places provided, the size of the employer's subsidy, and the marginal tax rates of those employees receiving the benefit. But it could be of the order of £1 million.