§ Mr. Channonasked the Chancellor of the Exchequer whether, since it is the normal practice of the Inland Revenue to grant a deduction for Income Tax in 520W respect of compulsory contributions towards the maintenance of a mentally incapacitated relative in a public institution, he will, in the next Budget, consider making an allowance in respect of mentally deficient children over the age of 16 who are solely supported by their parents without any call being made upon public funds?
§ Sir K. WoodIn the type of case to which my hon. Friend refers the taxpayer would be entitled to claim the dependent relative allowance under existing law.