§ 41. Mr. Costain
asked the Chancellor of the Exchequer whether, in view of the Government's desire to expand overseas service by young volunteers, he will make provision for child allowance to be available against the tax liability of the parents of these volunteers for the period of their overseas service.
§ Mr. Green
Child allowance may be claimed for a child over 16 who during the Income Tax year concerned is receiving full-time instruction at school or university, provided that the child's own income does not exceed the prescribed limit of £115 a year. Children who undertake voluntary service overseas for the year between leaving school and going to university will often satisfy these conditions both for the Income Tax year in which they leave and for the year in which they return to the United Kingdom. I doubt whether we should be justified in extending the allowance to cases which do not satisfy the existing provisions of the law.