An income-tax allowance available, in addition to the personal allowance, to a single person who has a qualifying child living with him or her, or to a married man with such a child and a totally incapacitated wife. A qualifying child is either under the age of 16 at the beginning of the income-tax year, or if over that age is undergoing full-time education. The allowance ceases in the income-tax year following the child's 18th birthday.

See also:

personal allowances.

• tax base
• tax break
• tax burden
• tax clearance
• tax credit
• tax credit system
• tax-deductible
• tax-deferred
• tax deposit certificate
• tax evasion
• Tax Exempt Special Savings Account
• tax exile
• tax-free
• tax haven
• tax holiday
• tax loss
• tax planning
• tax rebate
• Tax Reform Act 1986
• tax relief
• tax return
• tax shelter
• tax shield
• tax treaty
• tax year