§ Sir A. Wilsonasked the Chancellor of the Exchequer whether Income Tax payers may claim rebates in respect of children quartered on them for whose maintenance they are themselves paying substantial sums, particularly in respect of abnormal wear and tear; and whether Income Tax payers whose children arc being kept partly or wholly at the cost of others will be allowed the usual rebate in respect of them?
1223W
§ Sir J. SimonUnder existing law it is the parent who is entitled to the child allowance, and accordingly, so far as Income Tax law is concerned, the answer to the first part of the question is in the negative, and to the second in the affirmative.
§ Sir A. Wilsonasked the Chancellor of the Exchequer whether he will instruct the Board of Inland Revenue to exclude from any calculation of income any sum receivable for the maintenance of persons from evacuated areas, and to notify the fact as soon as possible in view of the large numbers of persons whose nominal gross income will be increased and real net income reduced in present conditions?
§ Sir J. SimonMy hon. and gallant Friend may rest assured that the allowances to which he refers are not regarded by the Inland Revenue authorities as in fact constituting a source of profit to the recipients.