HC Deb 14 July 1942 vol 381 cc1072-3
54. Sir J. Mellor

asked the Chancellor of the Exchequer whether he will take steps to amend the law so as to prevent a deduction of Income Tax being allowed, in respect of a child, to a parent who makes no contribution to the child's maintenance?

Sir K. Wood

I have noted my hon. Friend's suggestion, but as at present advised I do not consider that any amendment of the law is called for.

Sir J. Mellor

Is not this a shocking and demoralising waste of public money; and will the right hon. Gentleman say why this matter has not been dealt with before?

Sir K. Wood

I shall be glad to confer with my hon. Friend, but it is felt that it would be a waste of labour to have officers making inquiries into millions of cases in order to pick out the isolated cases in which parents have not contributed.

Professor Savory

Would it not be possible for the Chancellor of the Exchequer to apply the same regulation to children as is now applied to wives, because a wife must be maintained if the husband is to get the Income Tax allowance in respect of her?

Mr. Higgs

Is it not the case that many children have been evacuated now for nearly three years and have been supported by the State and that the parents are still receiving Income Tax allowances in respect of those children?

Sir K. Wood

I will examine this matter, but I would point out to my hon. Friend the answer I have just given.

Mr. McKinlay

Is it not a fact that the bulk of these cases really concern working-class children?