HC Deb 22 December 1982 vol 34 c577W
Mr. Hordern

asked the Chancellor of the Exchequer what would be the extra revenue if child benefit was taxed as earned income and if mothers receiving child benefit could set it against the wife's earned income tax allowance.

Mr. Ridley

At 1982–83 levels of income, benefits and tax rates, the yield from taxing child benefit in this way would be about £350 million in a full year.