(2) what the cost was of providing tax free childcare vouchers to parents in 2005; and what estimate he has made of the likely cost in each year from 2006-07 to 2009-10;
(3) how many employees received tax exempt childcare vouchers in 2005-06; and how many employees are expected to receive them in (a) 2006-07, (b) 2007-08, (c) 2008-09 and (d) 2009-10, broken down by the numbers using vouchers for (i) under fives and (ii) older children.
HMRC commissioned the National Centre for Social Research (NatCen), an independent social research organisation, to monitor the initial impact of the reforms to the tax and NICs exemptions for employer-supported child care, from the employer’s perspective.
NatCen published their report on 6 December 2006 and it can be accessed from the HM Revenue and Customs website at http://www.hmrc.gov.uk/research/research-report23.htm It includes information on the number of employees using the tax and national insurance contributions exemptions today and indications of how this may change in the future. The report gives information too on the income level of beneficiaries and the average size of claims made. The report also outlines the ages of children using child care supported through the exemptions.