asked the Secretary of State for Social Services what is his Department's estimate of the annual cost of child benefit at the rate announced by him on 18 June, to come into effect in November 1985.

£4·45 billion.

asked the Secretary of State for Social Services what is his Department's estimate of the number of people receiving child benefit; and how many of these are currently paying income tax.

It is estimated that about 85 per cent. of the 6·9 million families currently receiving child benefit are liable to income tax.

asked the Secretary of State for Social Services what is his Department's estimate of the revenue raised if child benefit were taxed as income as considered in paragraph 4.35 of vol. 2 of the Green Paper, "Reform of Social Security".

The estimated yield from taxing child benefit would be about £1¼ billion in a full year at 1985–86 levels of income, tax allowances and benefit rates. This is on the assumption that receipt of child benefit would be treated as an addition to the taxable income of a couple or a single parent liable to tax. However, this yield would be considerably less if any unused amount of wife's earned income allowance could be set against the benefit.