§ Mr. Beithasked the Chancellor of the Exchequer whether he is satisfied that the adjustments in tax allowances designed to ensure that widows in receipt of child benefit are not liable to pay more tax than they did before the benefit was introduced which were announced by the Chief Secretary in Written Answers, Official Report, 16th November 1976, column 504, are being observed by all tax offices, and have been explained to those affected.
§ Mr. Denzil DaviesThe relevant adjustments for widows are explained in the notes (P3(CB)) sent to taxpayers with their revised PAYE codings for 1977–78. Detailed instructions to tax offices on the recoding should have ensured that widows with dependent children are given the appropriate adjustment in their coding. But if the hon. Member knows of instances where this has not occurred perhaps he would write to me with details.