Clause 12 - Child care element
Tax Credits Bill
4:45 pm
Mr Howard Flight (Arundel and South Downs, Conservative)
The amendment is in related territory and proposes that the child care element should involve an allowance to take account of the loss of earnings of a partner or spouse who does not work but who looks after children. Such an element would not exceed the maximum payable to a person in qualifying remuneration.
The amendment tackles the issue that we discussed in the previous amendment and in amendment No. 31. There are circumstances in which one spouse may not be able to work for reasons of travel, choice, qualifications and so forth.