§ 20. Mr. Bill O'Brien
To ask the Secretary of State for Work and Pensions if he will make a statement on the application of working tax credit to(a) parents with care and (b) absent parents. 
§ Mr. Pond
In the new scheme only the non-resident parent's income is taken into account; the parent with care's income is ignored.
In the old scheme a parent with care who receives working tax credit is treated as having no assessable income.
Generally speaking, in both schemes, a non-resident parent's working tax credit counts as income. (The exception is where his current partner is the principal earner).