§ Mrs. Chalkerasked the Chancellor of the Exchequer whether the special tax allowances in respect of the children of widows extend to each child; and if he 357W will illustrate the 1977–78 tax allowance situation for a widow with one child aged between 12 to 16 years, for a widow with one child aged under 11 years and a second aged between 12 and 16 years and for a widow with one child aged under 11 years, a second aged between 12 and l6 years and a third aged between 17 and 19 years.
§ Mr. Robert SheldonI assume the hon. Member is referring to the proposed exemption in 1977–78 of £52 of taxable dependency allowances received in respect
Child tax allowance £ Taxable dependency allowance £ 1. 1 child between 12 and 16 … … … … … 231 387–52 (replaced by tax-free child benefit)—52 (exempted)=283 2. 1 child between 12 and 16 … … … … … 231 387–52 (child benefit) —52 =283 1 child under 11 … … … … … 170 309–52 =257 401 540 3. 1 child over 16 … … … … … 261 387–52 (child benefit) —52 =283 1 child between 12 and 16 … … … … … 205 309–52 =257 1 child under 11 … … … … … 170 309–52 =257 636 797 Widows paying tax under PAYE will normally receive a PAYE coding notice in which the sum of their widowed mother's allowance—£795 at the current full rate—and the taxable part of any dependency allowance is set against the tax allowances due.