§ Mr. HunterTo ask the Chancellor of the Exchequer what part of a maintenance order imposed by the Child Support Agency is allowable against personal taxation.
§ Mr. DorrellPayments made under a Child Support Agency assessment, like those made under a court order or legally enforceable written agreement, may qualify for tax relief up to a limit equal to the married couple's allowance, currently £1,720. Where an assessment replaces arrangements first made before March 1988, tax relief may be available up to a limit equal to the payments for which the payer was entitled to relief in 1988–89.