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・ Child and Dependent Care Credit
・ Child and family services
・ Child and Family Services Review
・ Child and Family Wellness Shops CFW
・ Child and Parent Resource Institute
・ Child and Youth Worker
・ Child Arrangement Order
・ Child art
・ Child Ballads
・ Child Ballads (album)
・ Child baronets
・ Child beauty pageant
・ Child Behavior Checklist
・ Child benefit
・ Child Benefit Act 2005
Child benefits in the United Kingdom
・ Child Bite
・ Child bone fracture
・ Child Bride
・ Child Bride of Short Creek
・ Child Cancer Foundation
・ Child cannibalism
・ Child care
・ Child Care & Early Education Research Connections
・ Child care and development block grant
・ Child Care and Development Block Grant Act of 2013
・ Child care in the United Kingdom
・ Child care licensing in North Carolina
・ Child care management software
・ Child Care Management System


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Child benefits in the United Kingdom : ウィキペディア英語版
Child benefits in the United Kingdom
Child benefits in the United Kingdom are a series of welfare payments and tax credits made to parents with children in the UK, a major part of the welfare state.
==The child tax allowance==
The first modern child tax credit was introduced in the 1909 'People's Budget' of Lloyd-George. This introduced a £10 income tax allowance per child, for tax payers earning under £500 per annum. Following extensive Parliamentary debate, the Budget became law as the Finance Act (1909–1910) 1910 on 29 April 1910.〔(【引用サイトリンク】title=Finance (1909-10) Act 1910 )〕 Since the income tax rate was then 1 shilling, two pence in the pound (5.83%), the value of the tax credit was therefore 11 shillings and eight pence per child. Since most people did not earn enough to pay tax, this was a subsidy for middle class parents. The nominal value of these tax credits were generally, though not always, increased in line with income tax rates. For instance, by 1916, income tax had increased to five shillings in the pound (25%), and the tax credit to £25, giving a value of the tax credit of £6 5 shillings..

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