§ Mr. Durantasked the Secretary of State for the Environment when he will he issuing his reply to the Select Committee on Nationalised Industries Fourth Report on the British Waterways Board.
§ Mr. Denis HowellI hope to lay the Government's response to the SCNI's Fourth Report on the British Waterways Board before the House shortly.
Period 1st child at boarding school 2nd child at boarding school 3rd child at boarding school 4th child at boarding school Day school allowances £ £ £ £ £ Autumn Term 1970 … 306 363 435 435 80 Autumn Term 1971 … 330 393 471 471 85 Autumn Term 1972 … 363 432 519 519 90 Autumn Term 1973 … 399 477 573 573 100 Summer Term 1974 … 450 450 549 573 100 Autumn Term 1974 … 576 576 687 714 115 Spring Term 1975 … 618 618 738 768 115 Summer Term 1975 … 720 720 858 894 115 Autumn Term 1975 … 807 807 960 999 145 Summer Term 1976 … 879 879 1,047 1,089 145 Autumn Term 1976 … 936 936 1,116 1,161 165 Autumn Term 1977 … 1,062 1,062 1,266 1,317 195 Education allowances do not attract tax when the recipient is stationed overseas. The tax liability due when the claimant is serving in the United Kingdom is offset by "grossing" the allowance.