Editor's view

After many years of lobbying by childcare organisations, the Government's proposals to extend tax breaks for employer-supported childcare look set to make significant advances (see News, page 4). Tax breaks will be available for all forms of registered childcare, including childminders, not just employer-run nurseries. We should see an end to the rather unworkable regulation that for employees to qualify for tax exemption on nursery fees, the employer company must have a significant financial and management interest in the setting. A large proportion of companies do not have the means or inclination to have an on-site nursery.