§ 33. Mr. J. DAVISONasked the Chancellor of the Exchequer whether he is aware that Income Tax payers whose 2368 children are attending elementary schools, whole time, as student teachers-are being denied the abatement, on the ground that the children are apprentices, although the parents of children who are attending secondary schools and universities for the purpose of training for after life enjoy the abatement; and whether he will give instructions to secure similarity of treatment in these cases?
§ Sir R. HORNEThe question whether the Income Tax deduction to which the hon. Member refers is admissible in a given case is primarily one for the determination of the Income Tax Commissioners concerned. I would point out, however, that the deductions granted under Section 21 of the Finance Act, 1920, for a child over sixteen years of age are subject to the condition that the child is receiving "full time instruction at any university, college, school or other educational establishment," and that this condition would not appear to be satisfied in the case of a pupil or student teacher who is teaching in a council school.
§ Mr. DAVISONWhat is the reason for this distinction in the two classes enumerated in the question?
§ Sir R. HORNEI can only state the law as it at present stands.
§ Mr. RHYS DAVIESIs it not a fact that young persons acting as student teachers are receiving education?
§ Sir R. HORNEThat may or may not be.