Written question asked by Judy Mallaber (Labour) on Monday, 3 November 2003, in the House of Commons. It was due for an answer on Thursday, 20 November 2003. It was answered by Chris Pond (Labour) on Thursday, 20 November 2003 on behalf of the Department for Work and Pensions.

Dept for Work and Pensions

Question: To ask the Secretary of State for Work and Pensions, whether, in determining the maintenance liability of self-employed parents, the Child Support Agency is obliged to take into account reductions in taxable income arising from capital depreciation and other allowances; whether the Child Support Agency is required to use the level of taxable income declared to the Inland Revenue as the basis for determining the maintenance liability of a self-employed parent.

Answer: Judy Mallaber: To ask the Secretary of State for Work and Pensions (1) whether, in determining the maintenance liability of self-employed parents, the Child Support Agency is obliged to take into account reductions in taxable income arising from capital depreciation and other allowances; [136774] (2) whether the Child Support Agency is required to use the level of taxable income declared to the Inland Revenue as the basis for determining the maintenance liability of a self-employed parent. [136775] Mr. Pond: No. The Child Support Agency is not obliged to take into account capital depreciation and other allowances or to use the level of taxable income declared to the Inland Revenue in establishing the earnings of self-employed parents. Regulations allow the use of information submitted to or provided by the Inland Revenue or of information relating to the parent's business expenses. Departures and variations may be available in cases where the calculation of child support liability does not produce a fair rate.

Secondary information