§ Mrs. MayTo ask the Chancellor of the Exchequer if he will make a statement on the definition of workplace provision of childcare used by the Inland Revenue in determining whether contributions to childcare qualify as benefits in kind. [39149]
§ Dawn PrimaroloThe tax treatment of child care benefits is explained in the Inland Revenue leaflet IR115 "Tax and Childcare". An article in issue 34 of the Inland Revenue's Tax Bulletin magazine, published on 20 April sets out the Inland Revenue's view on what is required to satisfy the conditions of the workplace nursery exemption (Section 155A ICTA 1988) where an employer gets together with others to provide child care.