§ Mr. Skeetasked the Chancellor of the Exchequer whether he proposes to change the situation whereby a father living apart from his wife may claim tax allowances for his children though he pays no maintenance for their upkeep.
§ Mr. Robert SheldonNo. Where both parents claim child tax allowance, it is apportioned either by agreement or in proportion to maintenance provided. Any problems in this area will disappear with the introduction of child benefits and the phasing out of child tax allowances over the next three years.