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Child Benefit

Volume 173: debated on Tuesday 5 June 1990

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To ask the Chancellor of the Exchequer how many working families with children receive more in child benefit than they pay in income tax, distinguishing between two and one-parent families.

In 1990–91 an estimated 900,000 families with heads in full or part-time employment will receive more in child benefit than they pay in income tax. Almost half the families have insufficient income to be liable to income tax. A total of 600,000 are two-parent families and 300,000 are single parents. Estimates are based on a projection of the 1987 family expenditure survey and are subject to revision.