To ask the Chancellor of the Exchequer if he will estimate the effect on Treasury revenues in 1992–93 and in a full year of introducing a child care tax credit of £5 per child for (a) all working mothers and (b) all mothers, giving figures separately for (i) all dependent children and (ii) children under five years only.

Estimates of the cost of introducing such a tax credit are in the table. It has been assumed that the £5 per week payments would be made to all those with children whether taxpayers or non-taxpayers.

To ask the Chancellor of the Exchequer if he will estimate the cost of introducing a tax allowance for child care costs, set against the taxable income of the mother, equal to £50 per week (a) per family with children under age 16 years and (b) per family with at least one child under the age of five years, giving the numbers of each who would benefit from such allowance, in the United Kingdom.

[holding answer 24 February 1992]: Estimates of the cost of introducing an allowance of £50 per week against taxable income of mothers and lone parents at 1992–93 levels, and the numbers of families benefiting from such an allowance are set out in the table.