§ Sir Ian Gilmour
To ask the Chancellor of the Exchequer how many working families with children receive more in child benefit than they pay in income tax, distinguishing between two and one-parent families.
§ Mr. Major
In 1990–91 an estimated 900,000 families with heads in full or part-time employment will receive more in child benefit than they pay in income tax. Almost half the families have insufficient income to be liable to income tax. A total of 600,000 are two-parent families and 300,000 are single parents. Estimates are based on a projection of the 1987 family expenditure survey and are subject to revision.