Children's Tax Credit (Hansard, 5 March 2001)

HC Deb 05 March 2001 vol 364 c92W 92W

§ Mr. Willetts
To ask the Chancellor of the Exchequer what year of income is being used as the basis for assessing pupils' entitlement to the children's tax credit. [151449]

§ Dawn Primarolo
It is the parent rather than the child or pupil who has the entitlement to the children's tax credit.