Child Care Tax Allowance Mr. David Shaw To ask the Chancellor of the Exchequer what is the estimated cost to the Exchequer in a full tax year of introducing a child care tax allowance on the first (a) £1,000, (b) £2,000 and (c) £5,000 of taxable income for (i) working single parents and (ii) couples where both spouses are working. Mr. Maude Estimates of the cost of introducing allowances against taxable incomes of (i) working single parents and (ii) the higher earner in a two earner family for 1992–93 are as follows: ---------------------------------------------------- | | ---------------------------------------------------- | | ---------------------------------------------------- |Working single parents | ---------------------------------------------------- |Higher earner in a two earner family with children| ----------------------------------------------------