EVERY child in Scotland up to the age of 14 will be covered by Labour's new childcare strategy, Mr Donald Dewar promised yesterday.

The Scottish Secretary and the Scottish Health Minister, Mr Sam Galbraith, announced a #5m boost for families as the first part of the Government's Scottish Childcare Strategy whose aims were laid out in a green paper.

The strategy is designed to revolutionise childcare by improving facilities and was a major commitment in Labour's General Election manifesto. Of the #5m announced yesterday #2m was raised by the Chancellor's windfall tax.

Much more will be spent in Scotland over the coming five years through lottery funding. About #25m will be spent on childcare for those at school and in pre-school education, and a further #23m will go on school learning activities such as homework clubs.

Parents will be entitled to the new childcare tax credit announced in the Budget, meaning that families earning up to #17,000 a year will receive 70% of eligible childcare costs. These costs are up to #100 a week for families with one child and #150 for families with two or more children.

Families earning up to #30,000 will get help through this new credit which will be worth up to #30m a year in Scotland.

Mr Dewar - who was a Children's Panel Reporter while out of politics 20 years ago - pledged a place for every four-year-old, if parents wished it, in a nursery. The entire project is costing #150m in Scotland in the coming four years, he said.

''This will allow many people to improve the quality of their lives and improve the care of their children in Scotland. This has a central place in our programme for the immediate future,'' Mr Dewar said.

Mr Galbraith promised every Scottish neighbourhood would have quality childcare which was affordable and he confirmed that those receiving tax credits must show proof that the money was being spent on childcare.

A radical overhaul of the information system on childcare is also promised. Every Scottish local authority will provide a helpline - something unique to Scotland, Mr Dewar said - and there will be a summit of childcare interests in June where policies will be debated.

The SNP was dismissive of the Government's claims. Ms Nicola Sturgeon, education spokeswoman, said: ''Any extra money for child care is welcome but the spending is negligible compared with the #275m which New Labour are cutting from spending on local authority services this year because of sticking to Tory spending plans. This will undermine childcare facilities in Scotland.''

But Cosla welcomed the lead role to be played by local councils in partnerships delivering the new services. Councillor Keith Geddes, Cosla president, said: ''Cosla have always maintained the need for good quality affordable childcare, and that what is needed is a flexible range of services delivered locally which meets the needs of children and their families.

''Accredited training for existing and new staff will be essential to delivering safe, quality child care. Regulation and inspection is currently a council responsibility and it will be important that any new funds available should take this, and training needs, into account.''

There was more criticism from Mr Finlay MacLeod, chief executive of the CNSA (Gaelic Pre-School Council) who said he was shocked and surprised at the Gaelic community being ignored in the policy document.The CNSA represents 140 Gaelic groups throughout Scotland.

Mr MacLeod said he welcomed new assistance for child care generally, but he complained that the new advisory board being set up by the Scottish Office contained no representative of the Gaelic community.

He dismissed a line in the document referring to childcare procedures respecting cultural differences and being accessible to those who did not have English as a first language. ''This does not really apply to the Gaelic sector,'' he said.

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