Childcare Bill

I am very aware that, from time to time, the Opposition make the proposal that there should be tax relief on child care. That is their favoured approach to those issues, but I have never favoured it as the sole answer, partly because it favours taxpayers and the wealthy at the expense of the low paid. Our provisions in the Bill and elsewhere are designed to make child care accessible and affordable to all groups who need it. That is the approach that we have taken.