§ Dr. HampsonTo ask the Secretary of State for Social Security how many people are in reciept of child benefit; how many are top rate taxpayers; and what is his most recent estimate of the cost of paying child benefit to top rate taxpayers.
§ Mrs. Gillian ShephardChild benefit is paid to about 7 million people—mostly mothers—in the United Kingdom. It is estimated that around 0.1 million of these recipients pay tax at the higher rate in 1990–91 and receive child benefit amounting to about £57 million.