Alan Milburn, former Labour Minister and chairman of the Commission on Social Mobility and Child Poverty, has warned that proposals to bring in 20 per cent tax relief on childcare, worth up to £1,200 per child per year from 2015, will subsidise the better off and create a two-tier system, reports The Independent. The Government are proposing a lower £120,000 cap on the income of dual-earner families who qualify, with the money saved switched to low income families in work.