EARL of RONALDSHAYasked the Chancellor of the Exchequer if, in the case of an employer paying the Income Tax chargeable on his employé's salary, the allowance in respect of the employé's chil- 949 dren, provided by Section 68 (1) of the Finance (1909–10) Act, 1910, is deducted by the assessors from the sum paid by the employer; and, if so, will he consider the advisability of giving instructions that claims for allowance in respect of children shall be made separately by those entitled to such allowance?
§ The CHANCELLOR of the EXCHEQUER (Mr. Lloyd George)Section 68 (2) of the Act referred to provides that the relief in respect of children "shall be given either by way of reduction of the assessment, or repayment of the excess which has been paid, or by both these means as the case may require," and in these circumstances I am unable to issue instructions restricting claims for the allowance in the way suggested.