HC Deb 23 June 1977 vol 933 cc527-8W
Mr. George Cunningham

asked the Chancellor of the Exchequer what rules are applied by the Inland Revenue as to the level of payment to a dependent rela- tion necessary to qualify the payer for dependant relative tax allowance; and whether, in particular, the full allowance continues to be given when the payment amounts to £75 a year or more.

Mr. Robert Sheldon,

pursuant to his reply [Official Report, 17th June 1977; Vol. 933, c. 292.] gave the following information:

The Inland Revenue will normally accept that the statutory requirement of maintenance is satisfied where either the dependant resides with the claimant and there is no reason to doubt the latter's claim to have contributed to maintenance, or the claimant contributes at least £75 a year in money or value. Where the dependant does not reside with the claimant, and receives from him less than £75 a year an allowance equal to the amount contributed is given by concession.