§ Mr. Ralph Howell
asked the Chancellor of the Exchequer what is his estimate of the cost in terms of lost revenue, during each of the past three financial years, of child tax allowances for children living overseas.
§ Mr. Robert Sheldon
About £45 million for 1975–76 and 1976–77. These estimates are aproximate only, and based on 1975–76 income survey data. The cost for 1977–78 depends on the eventual number of claims made for relief under Section 25(a) of the Finance Act 1977.