HC Deb 19 December 1975 vol 902 cc827-8W
Mr. MacGregor

asked the Chancellor of the Exchequer whether he will review the tax position relating to the effect of students' incomes upon child tax allowances, with particular reference to the different treatment of holiday earnings which affect the child allowance and supplementary and unemployment benefits paid to them during holiday periods which do not.

Mr. Robert Sheldon

The future of child tax allowances for students is at present under consideration as part of a review of present arrangements which is being undertaken in preparation for the introduction of the child benefit scheme in 1977. The point to which the hon. Member refers will be taken into account in this review.