Tax relief at the standard rate should be introduced for parents who can produce childcare receipts.
For children under five years, maximum relief of £4,000 for the first child and £3,200 for each other child.
For school-goers up to 12 years, maximum relief of £2,000 per child.
Free or subsidised workplace childcare should no longer be taxed as a benefit-in-kind.
Employers should be allowed to claim employee childcare costs as a business expense against tax.
All childcare providers should be obliged to register with the health boards. These include women minding one or more children in their own homes. They also include women employed by parents as childminders in the parents' homes.
Childminding income should not be taken into account in social welfare and medical card means tests and childminders should have a special tax allowance on these earnings.
A Joint Labour Committee should be established to set basic pay rates for people in child care.
Private and community childcare facilities should get grants of up to £5,000 per person for hiring additional staff. They should also get grant aid towards the cost of upgrading their premises.
A National Home Relief Service should be set up to provide childcare in rural communities.
Disadvantaged areas should have special priority when funds are allocated for the provision of childcare facilities.
Childcare subsidies should be paid to people on low incomes in education or training. The means test for the Family Income Supplement, for parents on low pay, should be eased where these parents have receipted childcare costs