§ 6. Mr. Millanasked the Chancellor of the Exchequer whether, in the case where a child over 16 years of age who would otherwise qualify for Income Tax child allowance has an income not much in excess of £100 per annum, he will introduce amending legislation to provide for a sliding scale of reduced child allowances.
§ Mr. Selwyn LloydI have noted the hon. Member's suggestion, but I cannot anticipate my Budget statement.
§ Mr. MillanI thank the Chancellor of the Exchequer for that reply, but will he keep in mind that there is now a very strong case in equity for introducing this sliding scale, particularly as the child tax allowance is now £150 for children over 16, and the tax involved in a particular case can be quite substantial?
§ Mr. LloydThe hon. Member knows that there are considerable complications of an administrative nature about this matter, but I will certainly bear it in mind.