Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how child tax credits awarded under the non-consensual conception exemption will be (a) classified and (b) coded in official documents.

Her Majesty’s Revenue and Customs (HMRC) fully appreciates the sensitivities in this area and has been thorough in taking data protection issues into account. HMRC is satisfied that its process does not breach the Data Protection Act in any way.

The award notice and other written products sent to tax credits claimants simply show the children on the claim and the number of children for whom Child Tax Credit is being paid.

For example, in an award where the individual element of the Child Tax Credit is being paid for three children (where one child was born on or after 6 April 2017 and qualifies for an exception) the award notice will show all three children on the claim, and that HMRC is paying for all three children. The award notice will not state the reason for the exception.