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Child Tax Allowances

Volume 958: debated on Monday 20 November 1978

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asked the Chancellor of the Exchequer whether he will be making any special provision for social security beneficiaries when child tax allowances are reduced in April 1979.

Yes. My right hon. Friend the Chief Secretary said in his reply of 21st July 1978 to my hon. Friend the Member for Birmingham, Yardley (Mr. Tierney) that, in order to ensure that widows and others in receipt of taxable social security benefits who receive child dependency additions are not worse off as a result of the withdrawal of child tax allowances next April, it is proposed to exempt the whole of the child dependency additions from tax with effect from 1979–80. For those beneficiaries who are liable to tax this exemption will more than set off the loss of the tax allowances.

asked the Chancellor of the Exchequer whether the proposed £100 reduction in child tax allowances in April 1979 will apply to war widows with children.

Yes. An appropriate adjustment will be made to the amount of their child dependency additions to compensate for the loss of the remaining child tax allowances.

asked the Chancellor of the Exchequer if it is his intention to complete the elimination of child tax allow- ances for children of all ages from April 1979.

I would refer the hon. Member to my right hon. Friend the Chief Secretary's reply of 21st July 1978 to my hon. Friend the Member for Birmingham, Yardley (Mr. Tierney).