§ Mr. Fernyhoughasked the Chancellor of the Exchequer whether taxpayers who claim dependent allowance on their income tax returns and refuse to contribute, where under present arrangements they are expected to in relation to their dependant or dependants attending university, have to refund the tax so claimed.
§ Mr. NottI presume the right hon. Gentleman is referring to the income tax child allowance. A taxpayer whose own child attends university does not have to show that he maintains the child in order to claim the allowance.