HC Deb 25 February 1977 vol 926 c717W
Mr. Dodsworth

asked the Secretary of State for Education and Science if, where there is evidence to show that a student grant is not being made up by the parent, she will undertake to have discussions with a view to deducting the equivalent amount from the child allowance for personal income tax.

Mr. Oakes

There are considerable difficulties, both of principle and administration, in the way of using the fiscal system for this purpose. Child tax allowances in any case start to be phased out under the child benefit arrangements from April this year.