§ Mr. WicksTo ask the Chancellor of the Exchequer if he will estimate the administrative cost of introducing a system of taxing child benefit at the higher rate assuming that it is taxed as part of the woman's income if she is a higher rate payer and, if she is not, that child benefit is taxed at the higher rate as part of her husband's or partner's income.
§ Sir George YoungThe cost of administration would depend on the form of the legislation and how it was administered.