Skip to main content

Nursery Service (Taxation Of Benefit)

Volume 722: debated on Tuesday 14 December 1965

The text on this page has been created from Hansard archive content, it may contain typographical errors.

51.

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.