HC Deb 08 December 1978 vol 959 c802W
Mrs. Jeger

asked the Chancellor of the Exchequer how many wage earners with children living abroad will be entitled to claim child tax allowances for 1978–79; what total sum is involved; and what would be the cost if these parents were paid the same child benefit as parents with children living in the United Kingdom.

Mr. Robert Sheldon:

No precise information is available. It is, however, estimated that the number of people, most of whom would be wage-earners, entitled to claim child tax allowances under section 25, Finance Act 1977 for children living abroad could be about 50,000 in respect of up to 150,000 children. The estimated cost of the tax allowances for this group for 1978–79, if all claimed, would be about £15 million. The cost of child benefit, if it were payable for all these children, would be about £20 million in 1978–79.