asked the Chancellor of the Exchequer if he proposes to introduce tax relief for the charges working single parents have to pay for the day care of children.

[pursuant to his reply, 24 October 1979, c. 209]: The additional personal allowance, which gives extra tax relief for those with single-handed responsibility for children, reflects the fact that such parents may incur expenses for child care. I have no plans to introduce any additional tax relief for such expenses.