§ Mr. MacShane
To ask the Chancellor of the Exchequer what would be the impact on revenue of introducing a tax allowance for a nominated parent of(a) £200 per child, (b) £500 for a second and subsequent children and (c) £200 for a first and second child and £500 for successive children. 
§ Mr. Jack
Estimated full-year costs at 1996–97 income levels are given in the table. The assumption has been made that the nominated parent is the husband, allowances are given at marginal tax rates and any unused allowances cannot be transferred to the wife. Lone parents are also assumed to be entitled to these allowances.
Level of child tax allowance (£) First Child Second Child Third/fourth Child Cost in a full Year1 £ million (a) 200 200 200 450 (b) 200 500 500 750 (c) 200 200 500 530 1Based on a projection Of the 1994–95 Survey of Personal Incomes.