Parent-child Income Aggregation

HC Deb 17 November 1970 vol 806 cc364-5W

45. Mr. Meacher

asked the Chancellor of the Exchequer if he will include affiliation payments received by an unmarried mother in respect of her child under the rule for parent-child aggregation.

Mr. Patrick Jenkin

These payments already rank as income of the mother under the ordinary law.

46. Mr. Meacher

asked the Chancellor of the Exchequer what changes he proposes in the tax law under which a child's income is aggregated with that of its parents when the child is living at home.

Mr. Patrick Jenkin

We have undertaken to repeal the parent/child aggregation provisions which were introduced in 1968, but I cannot say more at present.