National law firm Wragge has introduced childcare vouchers to help its high-bracket tax payers. Benefits officer Catherine Potter said the firm expects considerable demand among its 40% taxpayers attracted by annual national insurance and tax savings of up to £1,066 under April's change in legislation.

"There's been so much focus about the new legislation we thought we had better introduce it for our staff," said Potter. The company will inform staff of the benefit on intranet wallpaper during this month.