Lieut.-Colonel THORNEasked the Chancellor of the Exchequer if he will give a definition, for the guidance of both Income Tax payers and tax surveyors, of the expression, "First child"; whether it means the eldest child of the marriage or the first child eligible for the abatement of £40; and whether a man with a family of six with, say, one or two children over sixteen, who is entitled to the family relief, would be deprived of the benefit of the increased abatement?
Mr. CHAMBERLAINThe expression "First child" to which the hon. and gallant Member refers will mean the first child in respect of whom the Income Tax allowance is made. Thus where the allowance is due in respect of one child only it will amount to £40, for two children it will amount to £65,i.e., £40 plus £25 and so on. The taxpayer will not therefore be deprived of this additional relief if he has one or more children over the age of sixteen.