§ Mr. Maclean
To ask the Chancellor of the Exchequer how many taxpayers were affected by the restriction of the married couples allowance to 10 per cent. announced in the 1998 Budget; and what is the average cost per taxpayer. 
§ Dawn Primarolo
[holding answer 15 February 1999]: In his Budget on 9 March 1999, Official Report, columns 173–90, the Chancellor announced the continuing phasing out of the married couples allowance and its replacement by the new Children's Tax Credit to support families when they need it most, when they are bringing up their children. This will make 4½ million families better off.