Child Tax Allowance

HC Deb 24 June 1976 vol 913 cc617-8W

Mrs. Castle

asked the Chancellor of the Exchequer whether the £300 million cost of increasing child tax allowances in the 1976 Budget falls on the contingency reserve; and how it ranks in terms of public expenditure.

Mr. Joel Barnett

Child tax allowances are not classified as public expenditure and there is therefore no charge on the contingency reserve.