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Nursery Service (Taxation Of Benefit)

Volume 722: debated on Tuesday 14 December 1965

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asked the Chancellor of the Exchequer if he is aware that a woman employed by an industrial firm providing nursery service for the children of employees is not taxable on the company's outlay for her child, whereas in the case of a small firm unable to provide such a service but meeting the charge at an outside nursery, the cost is regarded as taxable income to the parent; and if he will remove this anomaly.

The remedy would be to tax the value of the benefit in the first case, but practical considerations are against doing so.