§ Mr. David AtkinsonTo ask the Chancellor of the Exchequer if he will make a statement on the availability of tax relief on the cost of child maintenance for(a) married and (b) unmarried absent parents. [31202]
§ Mr. JackFor maintenance arrangements entered into since 1988, tax relief is available only for payments made to a divorced or separated spouse for their own maintenance or the maintenance of a child living with them. The relief is subject to certain conditions and to a limit equal to the married couple's allowance.