To ask the Chancellor of the Exchequer pursuant to the answer to the right hon. Member for Birkenhead (Mr. Field) of 25 March 2008, Official Report, column 42W, on tax credits, what the highest possible income is which a family which (a) claims and (b) does not claim the disability element for any children or adults with (i) one, (ii) two, (iii) three, (iv) four and (v) more than four children while being eligible for the child care element of the working tax credit. (204920)

The highest level of income at which a family with maximum child care costs could benefit from the child care element depends on the number of adults and children in the household who claim the disability element, and whether they also claim the severe disability element.

The following table shows some examples based on different numbers of children in the family, and different members of the family claiming the disability element. They are based on the maximum eligible child care costs of £175 per week for one child, and £300 per week for two or more children. All incomes are rounded down to the nearest £1,000.