HC Deb 25 November 2002 vol 395 c60W
Mr. Webb

To ask the Chancellor of the Exchequer by what means the female partners of male recipients of the existing children's tax credit will be(a) identified and (b) notified of their entitlement to the proposed child tax credit. [82999]

Dawn Primarolo

To receive their entitlement to tax credits, people need to make a claim. The Inland Revenue is writing to claimants of the existing Children's Tax Credit and inviting claims for the new tax credits. Couples must claim the new Child Tax Credit jointly. Child Tax Credit is to be paid to the person in the family who is mainly responsible for looking after the children. Where a claim to the new tax credits is made jointly, the claimants themselves are asked to identify which of them is the main carer.