HC Deb 17 December 1998 vol 322 cc752-3W
Mr. Webb

To ask the Chancellor of the Exchequer which elements of his proposed working families tax credit he was advised required primary legislation. [62952]

Dawn Primarolo

[holding answer 8 December 1998]: All the elements of the WFTC will require some primary legislation but, as with Family Credit currently, detailed rules will mainly be included in secondary legislation. In those cases the primary legislation will give the Treasury or the Inland Revenue the power to make the regulations.

Mr. Gibb

To ask the Chancellor of the Exchequer if he will estimate how many families with earnings above £20,000 will be eligible for an element of the Working Families Tax Credit. [63512]

Dawn Primarolo

[holding answer 14 December 1998]: A reliable estimate of the number of families with earnings above £20,000 who will be eligible for the Working Families Tax Credit is not available.

Mr. Webb

To ask the Chancellor of the Exchequer what is the maximum earnings level at which the total amount payable in Working Families Tax Credit would exceed the total amount payable in income tax and employee and employer national insurance contributions for each of the following family types(a) married couples with a (A) one child at secondary school, (B) one child at secondary school and one child at primary school and (C) two children at secondary school and one child at primary school and (b) a lone parent with (1) one child at secondary school, (2) one child at secondary school and one child at primary school and (3) two children at secondary school and one child at primary school assuming (i) no childcare expenditure and (ii) childcare expenditure at the average level for those with childcare expenditure. [63416]

Dawn Primarolo

[holding answer 14 December 1998]: Any family with children with someone working full-time will not have any net income tax to pay on earnings under £220 a week.

Figures for a single earner working at least 30 hours who is paying national insurance contributions at the contracted-out rate and with no childcare expenditure are given in the table. The figures apply to both couples and lone parents.

Maximum weekly earnings at which the total amount of Working Families Tax Credit exceeds income tax and employee and employer national insurance contributions for 1999–2000 (£)
(A) 1 child aged 11–15 195
(B) 1 child aged 11–15 and 1 child aged under 11 214
(C) 2 children aged 11–15 and 1 child aged under 11 241

Note:

Estimates of the average expenditure childcare are not available, and hence it is not possible to give equivalent figures assuming average expenditure on childcard.

Mr. Webb

To ask the Chancellor of the Exchequer if he will estimate the(a) number and (b) proportion of recipients of Working Families Tax Credit who will have expenditures on registered childcare, and the average expenditure among those with such expenditures. [63417]

Dawn Primarolo

[holding answer 14 December 1998]: The latest estimate of the cost of the childcare tax credit in the Working Families Tax Credit is £200 million in 2000–01, the first full year of the tax credit. This estimate is based on assumptions of the likely take-up of the childcare tax credit and it is not possible to provide reliable estimates of the numbers who will have expenditures on registered charities.

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