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Child Care

Volume 450: debated on Thursday 26 October 2006

To ask the Chancellor of the Exchequer (1) how many (a) women, (b) men and (c) men who are the only wage earners in their households are exempt from paying tax on child care; (97274)

(2) how much tax exemption on child care has cost in terms of revenue foregone in each year for which records are available.

Employers and employees are not required to report the provision of tax-free employer supported child care provided to employees since the tax and national insurance contributions exemptions were introduced in April 2005.