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1987-1990 - Mr Major’s Written Parliamentary Answer on Workplace Nurseries

Below is the text of Mr Major's written Parliamentary Answer on Workplace Nurseries on 18th December 1989.


Mr. David Howell To ask the Chancellor of the Exchequer what is his policy on the taxation of benefits to employees accruing from the provision of workplace nurseries and creches.

Mr. Major Employees pay income tax on their earnings whether received in cash or in kind. A subsidised place in a workplace nursery or creche is a benefit in kind and any subsidy is a proper subject for tax. The costs to the employer of subsidising workplace nurseries - or otherwise financing childcare for employees - is allowable against corporation tax.