§ Mr. Nicholas Wintertonasked the Chancellor of the Exchequer if an instruction has been issued to Inland Revenue departments that code numbers for persons whose wives are in receipt of children's allowances are to be adjusted so that the benefit which might have accrued in respect of children's allowances will be negated after April 1977.
§ Mr. Robert SheldonAs my right hon. Friend the Chief Secretary made clear in his statement of 16th November—[Official Report, 16th November 1976; c. 501–6]—the PAYE coding notices now being prepared for 1977–78 take account of our proposals to replace taxable family allowances by tax-free child benefit (including child benefit for the first child), and to reduce child tax allowances by an amount corresponding to the restrictions which otherwise would have had to be made in respect of tax and clawback on the child benefit. The great majority of families will be 30p a week better off as a result of these changes.