I propose to take Questions Nos. 150 and 151 together.
As I said in my Budget Statement on 2 December 1998, the Government is conscious of the growing wish for a recognition of child care needs in the tax system. The question of child care tax relief raises important and complex issues. There is the question of equity between parents who stay at home to care for children and those who have to meet additional child care expenses when they go out to work. There is also a need for a balanced treatment of those who are in the tax system and those who rely on social welfare benefits and for finding the right balance between measures to help towards the cost of child care and measures to improve the supply and quality of child care facilities to meet the growing demand.