Government proposals aimed at getting more parents back to work do not go far enough, according to a financial expert in Bradford.
Jim Greenwood, tax specialist at Bradford-based financial services firm Grant Thornton, said: "Under the proposals, the first £50 of weekly childcare costs will be exempt from tax and national insurance.
"However, only parents whose employer currently pays a contribution towards the cost of childcare will be able to claim this benefit.
"Since the vast majority of employers do not make any contribution towards childcare costs at all, it seems unlikely that this legislation is going to make much difference to most people."
He said existing help to meet childcare costs may be threatened.
"While childcare vouchers, which are currently available for means-tested families, will become exempt from tax as well as national insurance contributions, they will only be valid against formal childcare arrangements, for example, registered nurseries or childminders.
"Informal childcare, such as a family member caring for a child, which formerly qualified for assistance will no longer be eligible to claim this benefit.
"Surely this penalises families where care by a relative is the preferred option?"
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