The Government's policy programme An Action Programme for the Millennium, contains a number of commitments in relation to support for families and childcare. In the context of these commitments I said in my budget speech last December:
It is not possible to introduce all the new measures one would wish in a single budget. I have examined carefully the possibility of a tax relief on childcare at the standard rate of tax but have decided not to proceed with it this year. I will review the situation for my next budget in the light of the reports due next year from the working group on childcare set up under Partnership 2000 and from the household review group and the Commission on the Family set up by the previous Government.
When the reports of the various groups became available later this year, I will be in a position to give the issue more informed consideration in the context of next year's budget.