Sir, Sarah Vine’s Thunderer about tax relief for childcare (Feb 10) is the latest in a long line. At least three generations of working women — doctors, lawyers, entrepreneurs, journalists — have discovered that, while the taxman allowed their paperclips and the decoration of their offices, surgeries and chambers to be tax-deductible, the costs involved in freeing them to work outside the home must be paid out of taxed income.
It is 16 years since Teresa Gorman introduced her Tax Relief for Household Employers Bill. She pointed out — as Sarah Vine did — that if working mothers could claim tax relief on nannies and childminders, fewer of these would be paid in cash, and would then pay national insurance and tax, benefiting themselves and the exchequer. Mrs Gorman’s Bill bit the dust.
With another generation of family life in Downing Street we expected more enlightenment. If Cherie Booth had not had her mother to look after Leo, she might have discovered the dent in her already taxed income.
VALERIE GROVE
London N6