HC Deb 06 August 1942 vol 382 c1194
74. Sir J. Mellor

asked the Chancellor of the Exchequer whether he will now take steps to restrict the benefit of child allowance to those Income Tax payers who maintain their children?

Sir K. Wood

As my hon. Friend is aware, I have given careful consideration to this matter, and I am not prepared to propose an Amendment of the existing law, for the reasons I have already communicated to him.

Sir J. Mellor

Why should not a claimant be required to make a declaration that he is maintaining a child in a form similar to what is required in the case of maintaining a wife?

Sir K. Wood

I told my hon. Friend that I was afraid it was neither desirable nor practical that the Inland Revenue should undertake such a duty. It would place an almost impossible burden upon them, as any declaration made would have to be investigated.

Sir J. Mellor

Why is there more difficulty in the case of a child than in the case of a wife?

Sir K. Wood

I will look at my hon. Friend's suggestion again, but I am afraid I cannot hold out any hope.