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Column 819

Page, Richard

Paice, James

Patnick, Irvine

Patten, Rt Hon John

Pawsey, James

Peacock, Mrs Elizabeth

Pickles, Eric

Porter, Barry (Wirral S)

Porter, David (Waveney)

Portillo, Rt Hon Michael

Rathbone, Tim

Redwood, Rt Hon John

Renton, Rt Hon Tim

Richards, Rod

Rifkind, Rt Hon. Malcolm

Robathan, Andrew

Roberts, Rt Hon Sir Wyn

Robertson, Raymond (Ab'd'n S)

Robinson, Mark (Somerton)

Roe, Mrs Marion (Broxbourne)

Ross, William (E Londonderry)

Rowe, Andrew (Mid Kent)

Rumbold, Rt Hon Dame Angela

Ryder, Rt Hon Richard

Sackville, Tom

Sainsbury, Rt Hon Tim

Scott, Rt Hon Nicholas

Shaw, David (Dover)

Shaw, Sir Giles (Pudsey)

Shephard, Rt Hon Gillian

Shersby, Michael

Sims, Roger

Skeet, Sir Trevor

Smith, Sir Dudley (Warwick)

Soames, Nicholas

Speed, Sir Keith

Spencer, Sir Derek

Spicer, Sir James (W Dorset)

Spicer, Michael (S Worcs)

Spink, Dr Robert

Spring, Richard

Sproat, Iain

Squire, Robin (Hornchurch)

Steen, Anthony

Stephen, Michael

Stern, Michael

Stewart, Allan

Streeter, Gary

Sweeney, Walter

Sykes, John

Tapsell, Sir Peter

Taylor, Ian (Esher)

Taylor, John M. (Solihull)

Taylor, Sir Teddy (Southend, E)

Temple-Morris, Peter

Thomason, Roy

Thompson, Sir Donald (C'er V)

Thompson, Patrick (Norwich N)

Thornton, Sir Malcolm

Thurnham, Peter

Townend, John (Bridlington)

Townsend, Cyril D. (Bexl'yh'th)

Tracey, Richard

Tredinnick, David

Trend, Michael

Trotter, Neville

Twinn, Dr Ian

Vaughan, Sir Gerard

Viggers, Peter

Waldegrave, Rt Hon William

Walden, George

Walker, Bill (N Tayside)

Waller, Gary

Ward, John

Wardle, Charles (Bexhill)

Waterson, Nigel

Watts, John

Wells, Bowen

Wheeler, Rt Hon Sir John

Whitney, Ray

Whittingdale, John

Widdecombe, Ann

Wiggin, Sir Jerry

Willetts, David

Wilshire, David

Winterton, Mrs Ann (Congleton)

Winterton, Nicholas (Macc'f'ld)

Wolfson, Mark

Wood, Timothy

Yeo, Tim

Young, Rt Hon Sir George

Tellers for the Noes :

Mr. Robert G. Hughes and

Mr. James Arbuthnot.

Question accordingly negatived .

New Clause 6 --

Child care vouchers

.--(1) Where an employer supplies child care vouchers to an employee in qualifying circumstances and up to the qualifying limit such vouchers shall not be treated as emoluments for the purposes of section 131 of the Taxes Act 1988 or as benefits to which section 154 of the Taxes Act 1988 applies.

(2) For the purposes of subsection (1) above the vouchers are supplied in qualifying circumstances if

(a) the vouchers can be used only in paying for care for a child who falls within subsection (3) below and

(b) the registration requirement is met

(3) A child falls within this subsection if the child

(a) is a child for whom the employee has parental responsibility (b) is resident with the employee or

(c) is a child or stepchild of the employee and is maintained at the employee's expense

(4) The registration requirement is that

(a) the premises on which the care is provided are registered under section 1 of the Nurseries and Child-Minders Regulation Act 1948 or section 11 of the Children and Young Persons Act (Northern Ireland) 1968 or

(b) a person providing the care is registered under section 71 of the Children Act 1989 with respect to the premises on which it is provided

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