Mr. BendelTo ask the Chancellor of the Exchequer what estimate he has made of the receipts generated by taxing child benefit at the higher rate where(a) one parent pays tax at the higher rate and (b) both parents pay tax at the higher rate and both pay tax on the child benefit. [42703]
§ Dawn Primarolo[holding answer 19 May 1998]: Information for 1998–99 is given in the table.
£ million Yield in a full year Lone parents or couples with children, receiving Child Benefit, where: (a) one parent (but not both) is liable at the higher rate of tax 425 (b) both parents are liable at the higher rate of tax and both pay higher rate tax on the full amount of child benefit 35
Mr. BendelTo ask the Chancellor of the Exchequer how many households receive child benefit where(a) one parent pays tax at the higher rate and (b) both parents pay tax at the higher rate. [42702]
§ Dawn Primarolo[holding answer 19 May 1998]: Under the current system in 1998–99, there are estimated to be about 1 million lone parents and couples with children who receive Child Benefit and where only one parent is liable at the higher rate of income tax. There are an estimated 50,000 couples with children who receive Child Benefit and where both parents are liable at the higher rate of income tax.