4.13 Many parents find it difficult to juggle both work and childcare, and one parent may have to stop working as a result. Childcare benefits defray the cost of alternative care arrangements for their children and encourage them to stay in the workforce. I have therefore decided to exempt from income tax employer-subsidised childcare benefits paid to licensed childcare centres with effect from YA 2004. This is in line with the Government's efforts to promote pro-family practices in the workplace.