§ Dr. Cunningham
To ask the Secretary of State for the Environment whether 19-year-olds still at school will receive any assistance with poll tax by way of rebates, student discount or total exemption; and from what resources he expects any residual liability to be met.
§ Mr. Ridley
Individuals aged over 18 who are still at school and in respect of whom child benefit is payable will be exempt from the community charge. Child benefit is not payable in respect of 19-year-olds still at school. They will be eligible for rebates of up to 80 per cent. of the community charge according to their incomes. The residual liability will be met from the same sources as their other living expenses.