§ Ms. RichardsonTo ask the Chancellor of the Exchequer what is the total revenue received each year from tax levied on employer subsidised child care; and from parents in how many workplace nurseries the Inland Revenue collects the tax.
§ Mr. Norman Lamont[holding answer 9 May 1988]: Firm estimates are not available, but it is thought that there are about 50 employer-subsidised nurseries providing around 2,000 places and that the tax charged on this benefit might be of the order of £1 million per year.