§ 55. Sir W. DAVISONasked the Chancellor of the Exchequer whether his attention has been called to a communication from the Income Taxpayers' Society which was addressed to the Inland Revenue on the 14th February last, calling attention to the many cases of hardship suffered by children of deceased officers by reason of the fact that the allowances granted to them by Royal Warrants in 1914, 1917, and 1920 have been included with the income of their mothers, thereby rendering the said allowances subject to Income Tax; and whether he is now in a position to state whether relief from Income Tax can be granted in these cases?
§ Sir R. HORNEThe matter referred to in the communication to which my hon. Friend refers has been brought to my notice on more than one occasion. I would refer in particular to the reply given by me on the 20th October last to the hon. and gallant Member for Moss Side. I am sending my hon. Friend a copy.
§ Sir W. DAVISONIs the right hon. Gentleman not aware that the question to which he has referred me had special reference to the pensions paid to officers' widows, and is it not a fact that the point raised by the Income Taxpayers' Society is that the pension is not a pension to the widow but to the children, and that the Royal Warrant of 1914 definitely so provides; and that it was only for the administrative convenience of the Government that in warrants subsequent to 1914 these pensions were paid to the children through their widowed mothers?