I've always advocated that child care costs and commuting costs should be allowable deductions for income tax/NIC on wages.
As it stands, people are paying tax/NIC on a portion of wages that goes straight out in such costs, i.e. costs that allow them to work.
"Costs of working", in my opinion, should at least be tax/nic deductable.
At the moment, if, say, your working costs are £10k per year, it equates to £14k of your gross salary because the tax/nic is around £4k If childcare and commuting was deductible, the £10k would equate to £10k of gross salary
(All ignoring other deductions such as workplace pensions, student loans etc which of course make things worse when childcare and commuting costs aren't allowable).
Some other countries already allow commuting costs and/or childcare costs as deductible expenses against wages.
We're way behind in the UK with our tax system.