Childcare Bill

The Secretary of State has made several references to the duties placed on local authorities, and the Bill shows that those duties will be significant. In a previous answer, she said that no costs would be involved in those duties. There would thus be unfunded liabilities for local authorities, and I am at a loss to understand how no costs can be involved in such a large number of duties. If they are to have the significant impact described by the right hon. Lady, surely they will put many costs on local authorities, which will put up council tax.