§ Mr. A. Lewisasked the Chancellor of the Exchequer whether he is aware that a number of parents whose children attend special schools for the mentally retarded in West Ham are unable to claim for Income Tax reliefs under the child allowance and can only obtain lesser relief under the dependent relative allowance; and whether he will accept the West Ham Adult Training Centre, Cumberland Road, as an educational establishment under Section 212(1) of the Income Tax Act, 1952.
§ Mr. Boyd-CarpenterChildren over 16 do not qualify their parents for the Income Tax Child Allowance unless undergoing full-time education or training falling within the provisions of the Income Tax Act, 1952, Section 212. I am afraid that the establishment mentioned by the hon. Member does not come within Section 212. Children over 16 may, however, if disabled give rise to entitlement to the dependent relative allowance.