HC Deb 23 November 1994 vol 250 c172W
Dr. Lynne Jones

To ask the Secretary of State for Social Security if he will make it his policy not to levy national insurance contributions on employer-funded meal vouchers and childcare provided outside the workplace.

Mr. Arbuthnot

Employer-funded vouchers for meals and childcare provided outside the workplace are benefits in kind on which national insurance contributions are not chargeable.