§ Mr. AllenTo ask the Chancellor of the Exchequer if he will make it his policy to collect information to enable him to make a reliable estimate of tax liability on the benefit of subsidised workplace nurseries provided by employers; and if he will make a statement.
§ Mr. LilleyEmployers give details of employee's taxable expenses and benefits to tax offices on form P11D. The forms for years up to 1988–89 do not separately identify the taxable benefits of subsidised workplace nurseries.