§ Mr. Johnasked the Chancellor of the Exchequer if he will list the tax concessions available to divorced mothers who do not receive maintenance from their former husbands; whether he is satisfied with their fairness compared with the concessions available to divorced men who are maintaining in whole or part their children; and if he has plans to enlarge such concessions.
§ Mr. NottI presume that the hon. Gentleman is referring to the income tax allowances and reliefs. A divorced woman who receives no maintenance from her ex-husband is entitled to claim the child tax allowance for any child of her former marriage; and she can also claim the additional personal allowance of £130 if the child is living with her. As regards maintenance, tax relief is given for maintenance payments made under legally binding agreements arising out of the dissolution of a marriage. If the hon. Gentleman has any particular difficulty in this field in mind and will write to me about it, I shall be glad to consider it.