To ask the Chancellor of the Exchequer what steps the Government will take in applying the Inland Revenue's salary sacrifice scheme for the purchase of child can vouchers to ensure that low income employees have the same advantages as higher paid employees; and if he will make a statement. [128293]

It is open to any employer and its employees to enter into a salary sacrifice arrangement linked to the provision of child care vouchers in order to take advantage of the exemption from national insurance contributions that applies to them.The Government also provide help to parents in low to medium income families with the cost of child care through the child care element of working tax credit.