Clause 62 - Restrictions on claiming tax exemption for childcare vouchers

Part of Childcare Payments Bill – in a Public Bill Committee at 10:15 am on 28 October 2014.

Alert me about debates like this

Photo of Anne Main Anne Main Conservative, St Albans 10:15, 28 October 2014

With this it will be convenient to discuss the following:

Clause 63 stand part.

New clause 6—Grandfathering employer vouchers—

‘Sections 62 and 63 shall not come into force except as specified in paragraph (a) below.

(a) The Chancellor of the Exchequer shall bring the section into force by order within six months of the passing of this Act.

(b) a statutory instrument containing an order under paragraph (a) shall be accompanied by a report which details the impact of the restrictions under sections 62 and 63 on—

(i) the value of Government childcare support available to eligible persons;

(ii) the take-up and availability of family-friendly schemes in businesses; and

(iii) the participation rate of employers in childcare support schemes.’