§ Mr. CousinsTo ask the Chancellor of the Exchequer if he will estimate the tax revenue derived in(a) the current year and (b) the two previous financial years from the taxation of child benefit (i) on the present individual tax base and (ii) on the basis of a household tax assessment system. [24009]
§ Dawn Primarolo[holding answer 20 January 1998]: Child benefit is not liable to income tax. If it had been taxed over the past three financial years (including the current year), the estimates of the tax yield are given in following table.
Yield in a full year (£millon) 1995–96 1996–97 1997–98 Child Benefit taxed as: Father's or lone mother's income 1,300 1,300 1,400 Mother's or lone father's income 700 700 700 These estimates are given on the basis of the system of independent taxation.