HC Deb 31 March 1998 vol 309 cc451-2W
Mrs. Fyfe

To ask the Chancellor of the Exchequer what steps the Inland Revenue takes in circumstances where(a) a husband and wife cannot agree who should receive the working families tax credit and (b) one spouse claims the other is receiving the tax credit but keeping it to him or herself. [34887]

Mr. Webb

To ask the Chancellor of the Exchequer where both members of a couple request that the working families tax credit be paid directly to them, which party's wishes will take precedence. [36093]

Mr. Heathcoat-Amory

To ask the Chancellor of the Exchequer who will receive the working families tax credit in the event that a couple cannot agree on which of them should receive it. [36039]

Mr. Lilley

To ask the Chancellor of the Exchequer in what circumstances couples who are unable to agree as to how working families tax credit should be paid will receive the credit(a) via the pay packet of the person in paid employment and (b) paid direct to the non-employed mother. [36363]

Dawn Primarolo

[holding answer 17, 24 and 26 March 1998]: From April 2000 the Working Families Tax Credit will generally be paid through the wage packet. Couples will be able to choose which partner should receive the credit. The details of the new scheme, including the rules for dealing with particular situations, such as disagreements between partners, will be developed by the Inland Revenue over the coming months. Although the resolution of particular disagreements would, of course, depend on the specific facts of the case, the present presumption is that, where the couple disagree about which of them is to receive the credit, it would normally be paid to the partner who mainly cared for the children.