§ Ms KellyTo ask the Chancellor of the Exchequer what estimate he has made of(a) the uptake of the child care tax credit by parents with children below the age of one year in a steady state and (b) the cost of providing that credit. [104864]
§ Miss Melanie JohnsonIt is estimated that in 2000–01, the first full year of the Working Families Tax Credit, about 11,000 families with children aged under one will have eligible child care costs for at least one child and will hence be in receipt of the child care tax credit. It is not possible to identify the cost of child care for children aged under one but, if these families no longer received the child care tax credit for any of their children, the cost of the Working Families Tax Credit would reduce by about £35 million.