Deirdre Clune
Question:280 Ms Clune asked the Minister for Finance if his references to child care facilities in the Finance Bill, 1999, include pre-schools and early education facilities; and if he will make a statement on the matter. [5082/99]
Written Answers. - Child Care Facilities.
As the Deputy is aware certain measures are included in the Finance Bill to facilitate and encourage the supply of child care places. These measures are included at sections 29 and 43 of the Bill, and will apply to child care services which meet the required standards for such facilities as provided for in the Child Care Act, 1991 and regulations made under that Act.
Section 29 provides that certain child care facilities made available by employers on a free or subsidised basis will no longer be subject to a charge to tax in the hands of employees as a benefit in kind. Section 43 introduces capital allowances for expenditure on child care facilities. I can confirm that these child care provisions will apply to a wide range of pre-school and early education facilities, including play group, day nursery, crèche, day care and other similar child care services catering for pre-school children which meet the relevant conditions.