To ask the Chancellor of the Exchequer if he will estimate the change in Treasury income during the 1991–92 financial year resulting from the introduction of tax allowance for child care costs equivalent to (a) £50 a week and (b) £500 a year, assuming one tax relief per family set against the taxable income of the mother, giving separate figures for (i) all families with children under the age of 16 years and (ii) families with at least one child under the age of five years.

Estimates of the cost of extra allowances to working married mothers and lone parents in 1991–92 are given in the table. They are based on projections from the 1988 and 1989 family expenditure surveys and are therefore provisional.