To ask the Chancellor of the Exchequer if he will estimate (a) the number of married couples entitled to child benefit whose combined taxable income exceeds the higher rate threshold where neither spouse pays higher rate tax and (b) the number of married couples entitled to child benefit whose combined taxable incomes are (i) less than £35,000, (ii) £40,000, (iii) £50,000 fand (iv) less than twice the higher rate threshold, where one of the spouses is a higher rate taxpayer. [64672]

The number of married couples entitled to child benefit whose combined taxable income exceeds the higher rate threshold for a single person and where neither spouse pays tax at the higher rate is estimated to be about 850,000 for 1998–99.Estimates for 1998–99 for the number of married couples entitled to child benefit and where one of the spouses is a higher rate taxpayer are given in the table.