§ Mr. CallaghanTo ask the Secretary of State for Education and Employment what plans she has to encourage the provision of child care facilities in the workplace. [39997]
§ Mrs. GillanEmployers can claim a deduction for all expenditure on child care provision for employees when calculating their business profits for tax purposes. Since April 1990 employees have been exempt from paying income tax on the benefit in kind of workplace nurseries provided by their employer.
On 28 August I published a consultation paper, "Work and Family: Ideas and Options for Child care", which seeks views on how policy might develop to encourage the development of good-quality child care, including by employers.