HC Deb 11 December 1922 vol 159 c2401W

asked the Chancellor of the Exchequer whether, in the case of a boy of 17 who is articled to a dentist, and whose whole time is occupied in learning his profession, and who is in receipt of no income, but is wholly dependent on his father for support, the practice of his Department is to treat the father as entitled to the educational allowance in his assessment for Income Tax; and, if not, whether, in view of the practical impossibility of getting a legal decision on this point in a Court of Law on the ground of expense, he will take the opinion of the Law Officers of the Crown on this question, as it affects a large number of persons?


It is not the practice in such a case to make any allowance to the father. The deduction granted under Section 21 of the Finance Act, 1916, in respect of a child over 16 years of age is subject to the condition that the child is receiving "full time instruction at any university, college, school or other educational establishment." I do not think that any useful purpose would be served by taking the opinion of the Law Officers of the Crown. The question whether in particular instances the deduction is admissible is primarily one for the determination of the General Commissioners of Income Tax.