§ Vera BairdTo ask the Chancellor of the Exchequer (1) how many employees he estimates will benefit from the proposal to extend tax and national insurance contributions exemption to all forms of employer-supported child care and will pay(a) less than £50 a week and (b) £50 per week or more in respect of such child care; [116001]
(2) in which (a) occupations and (b) sectors employees who benefit from the tax and national insurance contributions exemptions for employer-supported child care are found; and what the average size of the employer organisation is; [116014]
(3) what estimate he has made of the cost to Government of the proposal to extend tax and national insurance contributions exemption to all forms of employer-supported formal child care as outlined in the consultation document, "Employer Supported Childcare: Improving the Tax and National Insurance Exemptions"; [116000]
(4) what estimate he has made of the cost to public funds of the proposed tax and national insurance contributions exemptions for employer-supported child care. [116016]
§ Dawn PrimaroloThe take up and cost of the proposed new tax and national insurance exemptions for employer-supported child care will depend on the qualification rules adopted which will be informed by the responses to the consultation exercise that closed on 31 May 2003.
Information on the occupations and industry sectors where employers assist with child care and the average size of these employers is not available. The cost of the reform will depend on the final shape of the proposals, and the cost of the current exemption for work place nurseries is not accurately known as this information is not required from employers in order to minimise the administrative burden on them.