§ Mr. WebbTo ask the Chancellor of the Exchequer if he will estimate the number of(a) families with dependent children, (b) non-pensioner couples with no children, (c) non-pensioner single people, (d) pensioner couples and (e) single pensioners who have gross annual income of less than L10,000 and who (i) pay tax and (ii) do not pay tax, if receipts of tax credits are treated as negative taxation. [103551]
§ Dawn PrimaroloTreating the Working Families Tax Credit as negative taxation impacts only upon category(a)families with dependent children. It is estimated that in 2000–01 there will be 270,000 families with dependent children with gross annual income of less than £10,000 that include a taxpayer. Of those families about 200,000 will receive Working Families Tax Credit that exceeds the total tax liability of the family. For 2000–01 the numbers affected in the other categories, and the numbers in receipt636W of other tax credits such as the Disabled Person's Tax Credit are too small, or the amounts involved are too small, for reliable estimates to be made.