HC Deb 18 February 1982 vol 18 c185W
Mr. Freeson

asked the Chancellor of the Exchequer whether he has given consideration to allowing tax relief of child care costs for working single parents.

Sir Geoffrey Howe

[pursuant to his reply 17 February 1982, c. 149.]: The additional personal allowance for single parents—now £770—recognises the extra expenses of lone parents, including child care costs.