§ Dawn Primarolo
The term "ordinarily resident" is not new. It is used for working families tax credit now and will be carried forward for working tax credit and child tax credit from April 2003. As part of the alignment of the rules for child benefit with those for the new tax credits, the same test is to be applied to new claims for child benefit after 6 April 2003.
The term "ordinarily resident" has been the subject of previous judicial interpretation and its meaning is well established. Essentially, it means that the person must have their settled home in the United Kingdom. For the vast majority of claimants, it will be obvious that their settled home is in the United Kingdom. For those with more complex circumstances, the Inland Revenue will ask any follow-up questions necessary to establish whether or not they are entitled to child benefit.
Detailed guidance on the new residence rules for child benefit will be available on the Inland Revenue's website and from the Child Benefit Office (Customer Services) before the new rules come into force.129W
§ Mr. Willetts
To ask the Chancellor of the Exchequer pursuant to his answer to the hon. Member for Romsey (Sandra Gidley), of 28 February 2003,Official Report, column 747W, on the child tax credit, what the source is for the estimate on child care tax credit take-up. 
§ Dawn Primarolo
The estimate of the proportion of WFTC recipients using eligible child care who receive the child care tax credit is derived from table 2.9 on page 20 of the Department for Work and Pensions research report 181, "Working Families' Tax Credit in 2001". A copy is available in the House of Commons Library.