§ Sir Ian GilmourTo ask the Chancellor of the Exchequer how much of the expenditure on child benefit goes to families who pay (i) more and (ii) less in income tax than they receive in child benefit.
§ Mr. Lawson[holding answer 1 November 1988]: In 1988–89, child benefit payments are estimated to be about £4.7 billion. Of this, about 70 per cent. will be paid to families whose income tax liability exceeds their child benefit and 30 per cent. will be paid to non-taxpayers and those whose income tax is less than their child benefit.