§ Mrs. Haymanasked the Chancellor of the Exchequer whether educational maintenance allowances are liable to income tax; and whether he is satisfied with the arrangements for informing other Departments, local education authorities and parents of the relevant tax provisions.
§ Mr. Robert SheldonAllowances which do no more than maintain a student who is receiving full-time instruction at a university, college, school or other educational establishment are normally exempt from income tax as scholarship income. As far as I am aware, this is well known to Departments, local authorities and parents, but if my hon. Friend has any particular case in mind, I should be glad to look into it.