§ Mr. Matthew Taylor
To ask the Chancellor of the Exchequer what estimate he has made of the revenue yield of taxing child benefit(a) for upper rate tax payers and (b) at the marginal rate for all tax payers. 
§ Dawn Primarolo
The estimated yield of taxing child benefit in 2000–01 is published in "Inland Revenue Statistics 2000", a copy of which is held in the House of Commons Library. The full year yield of taxing child benefit for higher rate taxpayers in 2000–01 is estimated to be £60 million.