The proposal intends to bolster pre-school education and encourage parents to return to their jobs, according to the Financial Times.
An Inland Revenue consultation on employer-supported childcare, which Brown is prepared to endorse, suggests widening existing tax exemptions for workplace nurseries, simplifying rules for employers and offering a better incentive for companies to back a broader range of provision.
The main change would be to widen and simplify the tax exemption, in order to entice more companies to help staff juggle work and family life.
The government said it has created 1.3m new childcare places, 8,000 out-of-school clubs and a new curriculum for the early years.
Does Darwin's theory apply to taxation? Colin ponders...
The UK tax gap fell in 2014-15 to its lowest-ever level of 6.5%, revealed official statistics published today
Changes to the tax system is urged to support the growth of entrepreneurs, found a report from the Grant Thornton UK, the Institute of Directors, and the Prelude Group
The EC has been instructed to draft a European Union (EU) directive authorising an EU financial transaction tax, which would apply to ten of the EU’s 28 member states