§ Mr. Gordon BrownTo ask the Chancellor of the Exchequer (1) if he will give the number of divorced and separated parents where the partner in receipt of maintenance payments has an income, including maintenance payments, that currently falls below the tax threshold where the partner making the payment pays tax at(a) the basic rate and (b) higher rates than the basic rate;
(2) if he will give the total amount of tax relief at present granted on the maintenance payments made by separated or divorced partners at (a) basic rates and (b) higher rates of tax to partners who at present have incomes including maintenance payments that fall below the tax threshold.
§ Mr. Norman Lamont[holding answers, 29 April 1988]: I regret that information is not available in the form requested. Once a husband and wife are separated or divorced, they are regarded as separate tax units. Tax relief for maintenance payments is claimed by over 500,000 people of whom about four fifths are divorced or separated. About 100,000 are higher rate tax payers.
434W
§ Mr. Norman Lamont[holding answers, 29 April 1988]: I regret that information is not available.