§ 42. Mr. ChurchillTo ask the Chancellor of the Exchequer what would today be the value per child of the child tax allowance, abolished in 1978; and if he will consider its reintroduction.
§ Mr. Peter LilleyChild tax allowances in 1976–77 (the year before they began to be phased out) were £365 for each dependent child over 16, £335 for each child aged 11 to 16, and £300 for each child under 11. They were never covered by indexation provisions. We have no plans to reintroduce them.