HC Deb 30 March 1998 vol 309 c441W
Sir Raymond Powell

To ask the Chancellor of the Exchequer if he will make grandparents looking after grandchildren subject to the same tax treatment as child minders. [36752]

Dawn Primarolo

All people providing child-minding services for payment are liable to income tax on the profits from that activity. Thus grandparents who are paid to look after their grandchildren will be taxable on their profits in the same way as other childminders.