§ 51. Mr. NEIL MACLEANasked the Chancellor of the Exchequer whether he is aware that a number of people have been refused transitional benefit on the ground that the income of a son or daughter is sufficient to enable them to be maintained by those relatives; whether he is aware that when the son or daughter make a claim on their Income Tax form for an allowance, on the ground that they are maintaining their parents, the Income Tax officials refuse to allow the claim; whether this is done on instructions from the Treasury; and, if not, whether he will issue instructions for such claims to be considered and, where genuine, allowed?
§ Major ELLIOTI would refer the hon. Member to the answer given to a similar question asked by the hon. Member for Bothwell (Mrs. Shaw) on the 9th of February last.
§ Mr. MACLEANCan the right hon. Gentleman inform the House whether he has issued any instructions relating to consideration being given by the Inland Revenue officials to the claims which have been put in?
§ Major ELLIOTThe answer given on the 9th February pointed out that there were no provisions in the Income Tax Act which would enable action to be taken such as the hon. Member desires.
§ Mr. MACLEANIs it not a hardship upon those people that they should be placed in such a contradictory situation as to be held to be wholly maintaining their parents and not be allowed to claim a rebate of Income Tax?
§ Major ELLIOTThe point is that there are no such provisions under the Statute.