§ Mr. Kenneth Clarke
asked the Chancellor of the Exchequer how many taxpayers have applied for the transitional tax allowances for children resident overseas for the year 1977–78; how many have been granted the higher rate of allowances; and what is the total number of children for whom the allowances have been granted.
§ Mr. Robert Sheldon
It is estimated that the total number of claimants under Section 25 of the Finance Act 1977 is now about 20,000. The average number of children resident overseas covered by each claim is between three and four. Around 90 per cent. of the allowances claimed have been granted. It is there-738W fore estimated that the number of children for whom the allowances have so far been granted is of the order of 60,000.