HC Deb 23 February 1976 vol 906 cc76-7W
Mr. George

asked the Chancellor of the Exchequer why one-parent families have been given a tax code which assumes that they will claim child interim benefit, bearing in mind that many will lose other benefits, such as rent and rate rebate.

Mr. Robert Sheldon

As most PAYE codes for 1976–77 were fixed before claims for the new child's interim benefit could be made tax offices have been taking account of it where, on the information available to them, the taxpayer seemed likely to be eligible to claim. A special notice issued with such codes explained that they will be amended if the benefit will, for any reason, not be received.