§ Mr. FraserTo ask the Chancellor of the Exchequer if he will consider a change in the law in relation to the taxation of workplace nurseries and child care subsidies.
§ Mr. LilleyProposals to change the tax law in relation to workplace nurseries and child care subsidies were considered and rejected by the House during the passage of this year's Finance Bill. My right hon. Friend has no plans to reopen this matter.