HC Deb 05 December 1994 vol 251 c25W
Mrs. Helen Jackson

To ask the Chancellor of the Exchequer what steps he will take to minimise the financial burden of child care on the low-paid and women following the proposal that national insurance contributions should be levied on employer-funded child care outside the workplace.

Sir George Young

National insurance contributions are not payable on employer-funded child care or other benefits in kind. The child care disregard for family credit which was introduced in October is worth up to £28 a week to low-paid couples and lone parents.