§ 19. Mr. Owenasked the Chancellor of the Exchequer if he will amend subsection (1) of Section 212 of the Income Tax Act, 1952, so as to bring the occupation centres for the training of mentally handicapped children within the meaning of educational establishment and thus remove the prevailing anomaly.
§ Sir E. BoyleI have noted the hon. Member's suggestion, but I cannot anticipate my right hon. Friend's Budget statement.
§ Mr. OwenDuring his consideration of this and other matters, will the Minister bear in mind the fact that there is a challenge and an anomaly here that causes some concern to the Inland Revenue authorities, in that a centre for handicapped children functions in almost identically the same way as an educational institute? Is he, therefore, prepared to give this matter serious consideration?
§ Sir E. BoyleThis, along with many other matters, will be considered. In general it is true that these training centres do not satisfy the statutory test, but this is one of many matters which my right hon. and learned Friend will be looking into.