Tax benefits are not child care.
You can think of it this way. I receive a tax benefit from the Conservative government and I go to sign up my child for care, but there's no care. At my personal centre, the wait-list is until September. At other centres, it's for years. There are simply not enough spaces for the children and the parents who need them.
Tax credits do not fix the system. We need a complete system overhaul whereby we invest directly in the infrastructure and directly in the educators, because there are simply not enough of them and there's not enough good high-quality care right now. It's not a personal responsibility anymore; it's the social right of the child and the family to have the care they need.
Céline, would you like to talk more about this?