The text on this page has been created from Hansard archive content, it may contain typographical errors.
Mr. Rooker
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.
Mr. Peter Rees
[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.