A 'nappy tax' could be imposed on parents to meet the cost of changing toddlers at nurseries and pre-schools, according to new guidance from Oxfordshire County Council.

A draft booklet due to be sent out to early years providers and schools makes a series of recommendations, including asking parents to replace any nappies used.

On the issue of disposal, it advises against giving soiled nappies back to parents because "this is unhygienic and demeaning".

The booklet, co-written with the Pre-school Learning Alliance and endorsed by the Oxfordshire Early Years Development and Childcare Partnership, has been branded a waste of money by some, including Abingdon parent Amanda Tilley, 32.

Mrs Tilley, who has two children, Kate, four, and Charlotte, two, said: "It's such a ridiculous thing to have a whole glossy booklet about. What a complete waste of my council tax for someone to sit down and write this trash."

Mother-of-two Alex Burns, 32, of Stanton St John, added: "It sounds like some kind of ridiculous nappy tax to me. I think the council should focus on the environmental issues around nappies instead."

Faye Colyer, deputy manager of Turbo Ted's private nursery, in Roger Dudman Way, Oxford, said it included the cost of providing fresh nappies into its fees, and added: "Charging parents per nappy is discriminating against some children. Some poo more than others."

Diane Tucker, owner of the private ABC Nursery, in Sandfield Road, Headington, Oxford, thought some of the council's advice was sensible.

She said: "The fees we charge cover everything except nappies, so parents can supply whatever type they want. If they run out, we cover it. If it's reusable, we bag it up and give it back. We just use common sense."

Eleanor Holloway, whose children Jude, three, and Flora, 16 months, attend the nursery, said: "Given that all day-care providers are inspected by Ofsted, which carries out stringent checks, this does seem unnecessary.

"Some nurseries provide nappies free, some don't. It's up to the individual nursery."

Oxfordshire County Council education spokesman John Mitchell said: "The policy seeks to ensure that children and families are not excluded or treated less favourably because they have personal care needs which may include, for example, the need to wear nappies.

"The policy will apply to children in all of Oxfordshire's schools, childcare and play settings.

"Among other things, the policy recommends how an area for nappy changing should be arranged.

"Grants may be available to fund the setting-up of changing areas.

"The policy advises that parents may be asked to bring in their own disposable resources to replace those that have been used.

"It should not be assumed, however, that they will necessarily charge per nappy, as has been suggested."