Working Family Tax Credit

HL Deb 31 March 1998 vol 588 c17WA

Earl Russell

asked Her Majesty's Government:

Whether they have considered arrangements for the payment of Working Family Tax Credit in the event of relationship breakdown, and in particular whether they have considered its availability to women with children who leave home as a result of domestic violence. [HL1101]

Lord McIntosh of Haringey

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.