HC Deb 09 November 1920 vol 134 c1026W

asked the Chancellor of the Exchequer whether a person paying Income Tax quarterly is not entitled until the end of the first quarter of the next financial year to an allowance in respect of a child born in June this year; and, if so, whether he can take any steps to remove this anomaly?


The deduction from assessable income in respect of children is granted by Section 21 of the Finance Act, 1920, which applies to all taxpayers, including weekly wage-earners charged by way of quarterly assessment. The Section provides,inter alia, that the deduction is claimable only in respect of children who are in fact living at the commencement of the year of assessment. In the case of a child born in June of this year, the deduction can therefore be first claimed for the year 1921–22, commencing the 6th April, 1921.