§ Ms HarmanTo ask the Chancellor of the Exchequer (1) how many employers have workplace nurseries; (2) how many employees get the benefit of tax relief for workplace nurseries.
§ Mr. DorrellInformation is not available centrally on the number of nurseries. It is estimated about 20,000 employees had a full-time or part-time place for their children in a workplace nursery in 1991.
§ Ms HarmanTo ask the Chancellor of the Exchequer if he will publish an estimate for the latest year for which information is available of the revenue raised from income tax charged on the benefit in kind to employees who make use of child care facilities paid for by their employers other than tax-exempt workplace nurseries.
§ Mr. DorrellIt is estimated that in 1993–94 the tax charged was about £5 million.