§ Mr. Arthur Lewisasked the Chancellor of the Exchequer what is his estimate of the amount claimed by persons resident in the United Kingdom with a wife and six children in tax relief who can also claim such relief in another country at the latest convenient date; and if he will make a statement.
§ Mr. Robert SheldonI regret that the information on which to base an estimate 303W is not available. The tax allowances available for wives and children vary widely from one country to another.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer what tax relief a person can claim for children born out of wedlock: and what can be claimed for wives and families not resident in the United Kingdom.
§ Mr. Robert SheldonThe income tax child allowance is available for an illegitimate child provided the claimant can show he has custody of and maintains the child at his own expense. The married man's allowance and the child allowance are available on the same conditions whether the wife and children claimed for are abroad or in this country.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether, from records which are available, he will give the number of children born within and outside of wedlock where the father, who is resident in Great Britain, claims tax relief for those children when the children are not resident in Great Britain and are living in another country or the country of origin of their father; and what was the total amount of such claims in tax relief for the latest stated period.
§ Mr. Robert SheldonIt is estimated that the number of child tax allowances given at present for children who are not resident in this country is about 500,000. This figures refers to the United Kingdom and a separate figure is not available for Great Britain. The estimated cost of these child tax allowances, at the rate for children under 11, is £45 million.