§ Mr. WATTasked the Chancellor of the Exchequer whether he has considered the advisability of extending the children's allowance to taxpayers who have up to £1,000 a year and perhaps over four of a family under sixteen years, in view of the fact that this income is equal only to £500 before the War and that such taxpayers have schooling fees to pay; and, if not willing to extend this generally, will he grant it to professional men, who have been so hard hit by the War?
§ Mr. BONAR LAWAs the hon. Member is aware, Clause 28 of the current Finance Bill provides for the extension of the total income limit for the children allowance from £700 to £800, as compared with the pre-war limit of £500. Moreover, the amount of the allowance is now £25, as compared with the pre-war figure of £10. In existing circumstances I cannot see my way to extend this relief further.