§ Mr. Favellasked the Chancellor of the Exchequer if he will state the cost of the revenue forgone of allowing court maintenance payments to children against tax during the last fiscal year.
§ Mr. Normal Lamont[pursuant to his reply, 17 February 1987, c. 544]: I regret that the information requested is not available. However, the cost of taxing maintenance payments to both children and former spouses as the income of the recipient rather than of the payer is estimated to be about £100 million in 1986–87.