§ Mrs. Chalkerasked the Chancellor of the Exchequer what were the 1975–76 costs and what are the 1976–77 estimated costs of (a) single personal allowance, (b) married personal allowance, (c) children allowance, under 11 years of age, (d) children allowance, 11 to 16 years of age, (e) children allowance over 16 years of age, (f) additional personal allowance and (g) family allowance claw back.
§ Mr. Robert SheldonThe estimated full year costs are as follows:
of the income tax child allowance, which has this year been increased by £60, to £365 for a child over 16 in full-time education. We have also increased the child's income limit for the full child allowance from £115 to £350 in respect of earned income for children under the age of 18, and in respect of all income for children over 18 or who are married. The latter change will be of particular benefit to the parents of students, and I see no reason to go further.