Schedule 13 - Childcare and childcare vouchers
Finance Bill (except clauses 4, 5, 20, 28, 57 to 77, 86, 111 and 282 to 289, and schedules 1, 3, 11, 12, 21 and 37 to 39)
5:00 pm
Ms Dawn Primarolo (Paymaster General, HM Treasury; Bristol South, Labour)
Yes, but the provider already has a liability by virtue of the fact that it is a provider earning, so anything in excess of £50 would be treated in the same way. If an employer had paid the excess, it would come out of the system through the employee's national insurance and tax in the same way as it currently does with the necessary tax, whether it came within the benefit in kind or from the national insurance exemption.