§ Sir George Youngasked the Chancellor of the Exchequer if, further to his written reply of 1st November (Official Report, column 476), he will confirm that there will be two rates of child tax allowance as from April 1977, one applicable to heads of households with children in this country and the other applicable to heads of households with children outside the country.
§ Mr. Robert SheldonYes, except that there will be different levels of child tax allowance for children living in and outside this country at each of the three age-related rates of the allowance, and that it is not a condition of the allowance that the claimant should be a head of household.