§ 16. Mr. Fletcher-Cookeasked the Chancellor of the Exchequer why parents who are obliged to contribute to the further education of their married daughter cannot write off this expense for income tax purposes.
§ Mr. Robert SheldonSo long as a daughter over 16 is receiving full-time education at a university, college, school, or other educational establishment, the parent is entitled to claim the income tax child allowance of £305, whether she is married or not. This allowance is intended broadly to take account of a child's financial dependence or her parents so long as she is undergoing full-time education.
§ Mr. Fletcher-CookeIs the Minister aware that that by no means compensates the father of a married daughter in those circumstances for the amount of grant that he is forced to pay on the purely artificial assumption that the daughter is still dependent upon him?
§ Mr. SheldonThe hon. Gentleman is under a misapprehension. No parent is forced to pay in that way. There is no obligation upon a parent by law to contribute. Deductions are made from grants to allow for parental contributions.
§ Mr. WoodallDoes what my hon. Friend said about daughters over the age of 16 apply to unmarried daughters over the age of 21?
§ Mr. SheldonYes, Sir. A recent decision by the Court of Appeal showed that that was so.
§ Mrs. ThatcherI wish to ask only one thing. Will the hon. Gentleman make clear that there is a moral obligation on the parent to find that contribution towards a university grant because he is means-tested on that basis? I would not like any impression to be left that the hon. Gentleman felt that there was no obligation to do so and that therefore the tax consequences followed.
§ Mr. SheldonI would not suggest that a moral obligation and an obligation for financial purposes are the same thing.