HL Deb 26 July 1993 vol 548 c90WA
Earl Russell

asked Her Majesty's Government:

Whether since child benefit was introduced in lieu of a child tax allowance, the whole of Government expenditure on it is properly debited to the social security budget.

Lord Henley

Child benefit replaced not only child tax allowance but also the cash benefit family allowance. It is Government expenditure paid from voted funds (Class XIII, Vote 1) and is properly attributable to the social security budget.