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)
Okay, I will not go down that path.
My hon. Friend asked a question about pay advantage for those with children. It does not occur here. This is not a tax relief for a selected group of employees, and it is not an allowance as an expense that does not directly result from employment. It is a ring-fenced exemption for child care benefits in kind meant to encourage employers to engage with the issue of child care and to offer some help to those employees who want it. My hon. Friend is right and his point goes to the heart of the issue.
How do we encourage employers, while ensuring that that encouragement is fair and equitable, as simple as possible and cash-limited in terms of the exposure of the Exchequer? After consultation on the issue, I contend that the clause and the schedule offer the best way forward: cautious but helpful, in broadening the amount of money and the child care facilities available. I commend the schedule to the Committee.
Question put and agreed to.
Schedule 13, as amended, agreed to.
Further consideration adjourned.—[Jim Fitzpatrick.]
Adjourned accordingly at thirteen minutes past Five o'clock till Tuesday 18 May at half-past Nine o'clock.