§ Mr. Peter BottomleyTo ask the Chancellor of the Exchequer what assessment he has made of the benefits which would be given to families on low incomes or on income support by a child tax allowance.
§ Mr. MaudeChild tax allowances would not benefit families who do not pay tax and some families with relatively small taxable incomes would only be able to take partial advantage of them. This is so whether or not a family is on income support.