To ask the Chancellor of the Exchequer (1) what estimate his Department has made of the cost to the Exchequer of (a) withdrawing the tax exemption for employer supported childcare, (b) the extension of the free childcare entitlement for two-year olds and (c) claims for the childcare element of working tax credit in the next 12 months; (301760)

To ask the Chancellor of the Exchequer what assessment he has made of the likely effects of proposals to end tax relief on employer-supported childcare vouchers on the ability of families on average incomes to afford childcare. (302649)

On Friday 4 December 2009, the Prime Minister announced Government's policy in relation to Employer Supported Childcare. Tax exemptions on Employer Supported Childcare will not be removed.

For further information I refer the hon. Member to the answer given to the right hon. Member for Don Valley (Caroline Flint) on 14 December 2009, Official Report, column 846W.

The reforms to tax relief for childcare vouchers will allow the Government to move towards the long-term ambition set out by the Prime Minister to extend the offer of free part time nursery places for all two-year-olds whose parents want them. As set out in Table B4 on page 173 of the 2009 Pre-Budget Report this approach will be revenue neutral.

The information requested is not available, as HMRC do not produce forecasts for the individual elements of Child and Working Tax Credits.