HC Deb 09 July 1942 vol 381 c935
51. Sir J. Mellor

asked the Chancellor of the Exchequer whether a deduction of Income Tax is allowed, in respect of an evacuated child, to a parent who makes no contribution to the child's maintenance?

Sir K. Wood

Yes, Sir.

Sir J. Mellor

Could not the tax saved be applied to the cost of billeting?

Sir K. Wood

No, Sir, the provisions of the Income Tax law under which a child allowance is granted do not provide for that.

Sir J. Mellor

Is not this really a most unreasonable position from the point of view of the general taxpayer?

Sir K. Wood

No, Sir, and that is the position under the law.