57. Sir F. HALL
asked the Chancellor of the Exchequer whether he will take steps in the Finance Bill to see that the allowance to children of officers shall be made without deduction of Income Tax; and whether, in the event of his agreeing to such legislation, it will be made retrospective as and from the date that such allowances were first given?
These additional emoluments are assessable to Income Tax equally with the rest of an officer's emoluments, but I would remind my hon. and gallant Friend that there is a statutory Income Tax deduction of £25 for each child under sixteen where the total income does not exceed £800, and for each child in excess of two where the total income, although exceeding £800, does not exceed £1,000. In these circumstances, I am unable to accept my hon. and gallant Friend's proposal.