§ Mr. Ralph Howellasked the Secretary of State for Social Services if he will list all the child additions to national insurance benefits which are liable for tax.
§ Mr. OrmeThe following benefits for children are subject to income tax:
- Guardian's allowance
- Child's special allowance
- Industrial injuries death benefit
- Increases of retirement pension and widow's benefit for children
In order to prevent beneficiaries being made worse off as a result of the introduction of child benefit, £52 of benefit for each child in 1977–78 is exempted from tax.