§ Mr. RendelTo ask the Chancellor of the Exchequer if he will make a statement on the abolition of the additional personal tax allowance in relation to carers; and if he will introduce a new allowance or credit to assist working carers with the costs of caring. [80937]
§ Dawn Primarolo[holding answer 16 April 1999]The additional personal allowance is to be abolished as part of the package of reforms leading to the introduction of the children's tax credit. It is primarily claimed by people who are not married and living with their spouse and have one or more qualifying children resident with them, but in a minority of cases it is claimed by married people who have a totally incapacitated spouse and a qualifying child resident with them. Most people in this situation will benefit from the introduction of the children's tax credit, which will be worth more than twice as much as the additional personal allowance.