§ Ms BuckTo ask the Chancellor of the Exchequer what guidance has been issued to local authorities in respect of the introduction of the child care tax credit. [48981]
§ Mrs. LiddellThe child care tax credit will be an integral part of the Working Families Tax Credit, which will be introduced in October 1999 and administered by the Inland Revenue. Work is continuing on the detailed design of the WFTC and its administration. We will be considering what guidance about the WFTC needs to be issued, and to whom, at the appropriate time.