§ 45. Mr. FLEMINGasked the Chancellor of the Exchequer if he will consider making an allowance in respect of Income Tax to those parents who pay children's educational fees?
Mr. CHAMBERLAINI would refer my hon. Friend to the existing provisions of the Income Tax law for relief in respect of children. In the case of a child over 16 the relief is subject to the condition that the child is receiving full-time instruction at a university, college, school or other educational establishment. The parent is relieved from tax on £50 in respect of one child and on £40 in respect of each subsequent child.
§ Mr. FLEMINGCan my right hon. Friend tell the House if there are sufficient places in State-aided elementary schools for such children if their parents decide to have them educated at the public expense instead of privately?