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Child Maintenance

Volume 478: debated on Thursday 26 June 2008

To ask the Secretary of State for Work and Pensions if he will bring forward amendments to regulations governing child support so that payments received in lieu of a company car are treated in the same way as the provision of a company car in calculating the level of child maintenance. (213551)

Payments made in lieu of a company car are treated as income within the child maintenance calculation, in the event that such payments are subject to tax. There are no plans to amend regulations in this respect.

However, under child support legislation, expenses incurred by persons “wholly, exclusively and necessarily” in the course of their employment are disregarded as income when the child maintenance liability is calculated. In some cases this can include expenses relating to company cars.