§ Mrs. Knightasked the Chancellor of the Exchequer, in the light of the Inland Revenue statement of practice SP 15/80 of 14 November 1980, whether he will make it the practice of the Inland Revenue to accept the words "school fees" without qualification rather than requiring a court order for maintenance to specify a particular amount.
§ Mr. RidleyI can reassure my hon. Friend that there is no requirement that a court order should specify the amount of school fees to be paid. Tax relief is available for maintenance paid under a court order whether school fees are included or not. Where fees are paid direct to a school in part discharge of an order the practice described in the Inland Revenue's statement will apply if the conditions set out in it are satisfied.