§ 52. Mr. Oliverasked the Chancellor of the Exchequer whether, in view of the hardship imposed, on the small taxpayer in particular, in cases of children who are permanently and chronically infirm and will, during the whole of their lives, be totally dependent on their parents, he will consider extending in such cases the personal relief given in respect of children under the Income Tax Acts to apply after such children have attained the age of 16 years?
§ Sir K. WoodI cannot anticipate my Budget Statement, but I may remind my hon. Friend that the point which he raises came under discussion in the Finance Bill Debates last year.
§ Mr. OliverDoes not my right hon. Friend consider that the relief which is given in respect of children when they are attending an educational institution until 21 years of age might also be extended to children of this class, where the child allowance ceases at 16 years of age?
§ Sir K. WoodI note my hon. Friend's observations.