§ Mr. MacGregorasked the Chancellor of the Exchequer what would be the cost of making eligible for tax relief the first £500 of child care costs of single parents.
§ Mr. Robert Sheldon,pursuant to his reply—[Official Report, 21st March 1978]—gave the following information:
If the additional personal allowance available to single parents were to be increased by £500, the estimated cost would be about £35 million at 1977–78 income levels. The additional personal allowance of £510 which, following the Finer Committee's recommendations, brings a single parent's allowance up to the same level as that for a married man, already recognises that additional expenses may be involved in bringing up a family single-handed.
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