Other competitors in the services sector include: Universal Health Realty Income Trust (UHT), National Health Investors (NHI), and Health Care REIT (HCN).

FORBES: Earnings Preview: Ventas

Anand Shulka, chief executive of national childcare charity, the Daycare Trust, said an "almost universal" benefit had to be welcomed.

BBC: Childcare costs scheme 'better for parents'