§ Mr. Cormackasked the Chancellor of the Exchequer what is the cost, in terms of lost tax revenue, of the tax concessions made to parents who contribute to the care of their adult sons' and daughters' higher and further full-time education.
§ Mr. Peter Rees[pursuant to his reply, 30 June 1980, c. 402]: The cost of the 79W additional personal allowance for single parents, and certain others, whose children are over 18 and in full-time education is of the order of £3 million. In addition, a very small number of other parents whose children are over 18 and in full-time education benefit from the transitional child tax allowances for students.