To ask the Chancellor of the Exchequer what is his estimate of the amount of childcare tax credit which will be claimed as a result of the provisions for the new category of childcare for eight to 14 year olds set out in the Tax Credits Bill; and if this estimate has been included in the Red Book just published. [78293]

[holding answer 23 March 1999]: The cost of extending childcare eligible for the childcare tax credit in the Working Families Tax Credit is estimated to be under £5 million in 2000–01, the first full year of the tax credit.The estimate was not included in the Budget 99 Red Book as the measure was tabled after the Budget.