asked the Chancellor of the Exchequer how many persons receive child tax allowances for children overseas; what would be the savings to the Exchequer of phasing these out over two years; and what would be the cost, in a full year, of extending child benefit to these persons.

About 22,000 taxpayers receive the allowance in respect of some 75,000 children. The cost in 1980–81 is about £7 million, which represents the yield from phasing out the allowance over the years 1981–82 and 1982–83, as proposed in this year's Finance Bill.The cost of giving child benefit at £4.75 per week (the rate from November 1980) to 75,000 children would be £18.5 million in a full year.