It is not a luxury putting a child into nursery so why should it be taxable income which is used to pay for it.

Rhona Ness

Ms Ness - who returned to work when her daughter was seven-and-a-half months old - feels very strongly that parents should be able to claim back the tax they pay on childcare fees.

"I am paying �650 a month with money I have already been taxed on," she said.

"It is not a luxury putting a child into nursery so why should it be taxable income which is used to pay for it?"

Rising costs

"If the government allowed parents to claim tax back on childcare it would make a huge difference.

Ms Ness added: "At the end of the day it's a heck of a lot of money but Caitlin loves nursery and it has been so good for her development.

"She also does a lot of things like singing, dancing and painting that I would never do with her at home and has good interaction with older children too."

The costs of employing qualified childcare workers are high and living in London makes it even more expensive.

But the couple say the only way the government will help the vast majority of parents is by introducing tax benefits for families.