PS I doubt if we'll get the same level of tax relief next year due to the economic situation so we are making the most of it now, but its pretty necessary in making the books balance in the first years when formula and nappies just cost a fortune. I did work out that the first years child benefit went entirely on those two items!Fortunately I meant also to say that it probably pays in the long term for people to maintain their pensions , employability, skills and work 'fitness' as being out of employment for any length of time makes it harder to get back into again, especially in this economic climate where jobs are so hard to find. Having been unemployed for 9 months until getting another job a year ago I am too aware of the difficulties . In our family our personal work patterns are therefore about sharing the care, sharing the responsibility, but also spreading the risk of both of us being out of work as if you rely on one partner to be the main breadwinner what happens if they are made redundant. In short, work doesn't pay in the short term but unless you are young enough and financially sound enough to give up work for the first few extremely expensive years ( I really hope it does get cheaper!) the imperative should be to hang on in there for as long as possible.