Written question asked by David Atkinson (Conservative), in the House of Commons. It was due for an answer on Friday, 7 June 1996. It was answered by Michael Jack (Conservative) on Friday, 7 June 1996 on behalf of the Treasury.

Treasury

Question: If he will comment on the availability of tax relief on the cost of child maintenance for (a) married and (b) unmarried absent parents.

Answer: Mr. David Atkinson: To ask the Chancellor of the Exchequer if he will make a statement on the availability of tax relief on the cost of child maintenance for (a) married and (b) unmarried absent parents.[31202] Mr. Jack: For maintenance arrangements entered into since 1988, tax relief is available only for payments made to a divorced or separated spouse for their own maintenance or the maintenance of a child living with them. The relief is subject to certain conditions and to a limit equal to the married couple's allowance.

Secondary information