HC Deb 08 June 1989 vol 154 c200W
14. Mr. Martlew

To ask the Chancellor of the Exchequer if he will make a statement on his policy in relation to the tax on workplace nurseries.

17. Mr. Jack Thompson

To ask the Chancellor of the Exchequer if he will make a statement on his policy in relation to the tax on workplace nurseries.

Mr. Steinberg

To ask the Chancellor of the Exchequer if he will make a statement on his policy in relation to the tax on workplace nurseries.

Mr. Norman Lamont

There is no special tax on workplace nurseries. A subsidised place in a workplace nursery is a benefit in kind and benefits in kind are subject to income tax.

Mr. Vaz

To ask the Chancellor of the Exchequer if he will make a statement on his policy towards the tax treatment of workplace nurseries.

Mr. Norman Lamont

In principle, employees should pay income tax on the whole of their earnings whether received in cash or in kind. A subsidised place in a workplace nursery is a benefit in kind and any subsidy is a proper subject for tax.