HC Deb 08 February 1999 vol 325 c30W
Mr. Cohen

To ask the Chancellor of the Exchequer if he will make it his policy that child care vouchers issued by employers should not be counted as part of an employee's taxable income; and if he will make a statement. [68964]

Dawn Primarolo

The Government have no plans to exempt employer-provided child care vouchers from tax as a benefit in kind. Help for child care costs will be available to those who need it most through the child care tax credit, which forms part of the Working Families Tax Credit, to be introduced from 5 October this year.