§ SIR HENRY KIMBERI beg to ask Mr. Chancellor of the Exchequer whether students who have gained scholarships in the University of London for £80 are charged with income-tax thereon as unearned income, seeing that such income has been gained by long and expensive labour and pains.
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. LLOYD-GEORGE,) Carnarvon BoroughsScholarships at the Universities are chargeable to income-tax as "earned" income, but I may remind the hon. Member that probably in the great majority of cases the recipients of such scholarships arepersons whose total income from all sources does not exceed the statutory limit of exemption.