§ 47. Mr. SHORTasked the Chancellor of the Exchequer whether he is prepared to make any allowance in the calculation of Income Tax in respect of dependants; over the age of 16 who have not been employed since leaving school?
§ The CHANCELLOR of the EXCHEQUER (Mr. Churchill)I regret that I do not see my way to adopt the hon. Member's suggestion. The Income Tax allowance in respect of a child over the age of 16 years is in my view properly limited to cases where the child's education is being continued.
§ 48. Mr. HURDasked the Chancellor of the Exchequer what amount of Super-tax is now in arrear, and what is the number of taxpayers concerned?
§ Mr. CHURCHILLI would refer my hon. Friend to the reply which I gave him on the 18th February. I am sending him a copy of that reply.
§ Mr. CHURCHILLindicated assent.
§ Mr. CHURCHILLYes, I gave my hon. Friend a reply on 18th February, and I am now sending him a copy of that reply.
§ Mr. CHURCHILLI have in my hand questions and answers in the OFFICIAL REPORT of the 18th February, in which it appears that there was a question on the Order Paper by my hon. Friend relating to Super-tax—but perhaps I had better read it.