To ask the Chancellor of the Exchequer at what rate the children's tax credit will be reduced for families where one or more earners is a higher rate taxpayer. [76662]

[holding answer 15 March 1999]: The children's tax credit will gradually be withdrawn where the person claiming it is liable to tax at the higher rate. These people will lose £1 of tax credit for every £15 of income above the point at which they start to pay higher rate tax until their entitlement to the credit is exhausted.