§ 53. Major HILLS
asked the Chancellor of the Exchequer whether, in cases where the widow of a soldier killed in the War can prove that she spends all the allowances for children upon the actual maintenance of those children, such allowances are free from Income Tax?
§ Sir R. HORNE
The answer is in the negative. At the same time I would refer my hon. and gallant Friend to previous replies which have been given on the question of the liability to Income Tax in respect of the increase of pension which an officer's widow receives by reason of the fact that she has children, and I would remind him that the Income Tax allowances in respect of children—£36 in respect of one child, and £27 in respect of each additional child, for whom the relief is due—apply equally in these cases as in the case of other taxpayers.