<P> 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 . 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 . </P>
<P> 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 . 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 . </P>
when were child benefits introduced in the uk
when were child benefits introduced in the uk
1909
1909