§ 53. Mrs. CurrieTo ask the Chancellor of the Exchequer if he will outline the tax concessions which are available to working mothers receiving benefits in kind in the form of subsidies for child care from their employers.
§ Mr. LilleyEmployees earning less than £8,500 a year are not normally subject to tax on subsidised child care. Employers can qualify for tax relief on day-to-day expenditure on all forms of child care provision for their employees' children. Tax relief is also available for certain capital expenditure on child care facilities.