Sue Robb of 4Children talks to Julie Laughton and Alison Britton from the Department for Education about the role of childminders in delivering the 30 hours free entitlement.
Emergency Budget: Capital Gains Tax increased to 28 per cent
The coalition government has announced an increase of Capital Gains Tax to 28 per cent from midnight for higher-rate taxpayers.
It has risen 10 per cent from the 18 per cent set by the previous government, but this 18 per cent will remain for basic-rate taxpayers.
The Capital Gains Tax is tax levied on profits from the sale of capital assets, paid on non business assets including shares and second homes.
In 2009-10, Capital Gains Tax generated £2.5 billion.
The change is expected to raise an extra £1 billion a year.
The £10,100 CGT allowance remains the same.
Chancellor George Osborne told the BBC’s Andrew Marr show before announcing the budget: "With Capital Gains Tax, we want to protect business assets, and here is a tax where at the moment we see massive income tax evasion."