asked the Chancellor of the Exchequer how much per year a divorced husband would have to pay for the upkeep of his children in maintenance payments, if they were in his ex-wife's care, to equal tax allowances which he can claim per child; and what proportion of divorced husbands pay a lesser sum in maintenance than the tax allowances so gained.

The levels of child tax allowances proposed for 1977-78 vary from £170 to £365 depending on the age and circumstances of the child. Their value to a claimant depends on his marginal rate of tax. Where spouses are divorced, any child tax allowance is usually apportioned between the spouses as they themselves agree. In a minority of cases, where there is no agreement, the allowance is formally apportioned by the General Commissioners. Information as to the level of allowances received by divorced husbands relative to maintenance payments made by them is not available.