§ 66. Mr. CHARLES DUNCANasked the Chancellor of the Exchequer whether any abatement may be claimed in the quarterly payment of Income Tax by Belgian workmen who are helping to maintain a home in this country during the War and are remitting regularly to support their wives and families in Belgium; and, if so, can he state the extent of such allowance?
§ Mr. BONAR LAWWeekly wage earners of whatever nationality who are chargeable to Income Tax by quarterly assessment are allowed the statutory deduction of £25 for each child under the age of sixteen years. Also, wherever, owing to exceptional conditions mainly arising out of the War, a wage earner is employed away from home, a deduction is allowed in respect of the additional cost of living away from home—up to a maximum of 2s. 6d. per day—provided that he does not receive any additional payment beyond his taxable earnings in respect of such additional cost. Apart from the allowance for children the law does not permit any deduction for Income Tax purposes to any taxpayer in respect of payments for the support of dependent relatives.