§ Major HILLSasked the Chancellor of the Exchequer on what ground allowances 1530W granted to children of soldiers killed in the War are treated as income and assessable to Income Tax; and why, if they are taxable, they are treated as part of a widow's income for Income Tax purposes and are not separately assessed?
Mr. YOUNGI would refer my hon. and gallant Friend to the reply, a copy of which I am sending him, given on 20th October last to the hon. and gallant Member for Moss Side (Lieut.-Colonel Hurst).
Mr. DAVID DAVIESasked the Chancellor of the Exchequer if the Inland Revenue authorities have recently decided to levy Income Tax on the maintenance allowance granted to children who lost their fathers in the War and whose mother has remarried; and, if so, whether, in view of the hardship thus inflicted on many who had relied on the undiminished continuance of the maintenance allowance, he can see his way to reconsider the matter?
Mr. YOUNGI would refer my hon. Friend to a reply, a copy of which I am sending him, given on the 20th October, 1921, to a question on this subject by the hon. and gallant Member for Moss Side (Lieut.-Colonel Hurst). The pension which an officer's widow who has children receives after re-marriage continues to be assessable to Income Tax as her earned income; but my hon. Friend will appreciate that, in computing the Income Tax liability of the husband and wife, the personal allowance to a married couple, together with the additional allowance granted where the wife has earned income and the allowances in respect of children, apply equally in these cases as in the case of other taxpayers.