Income Tax (Evacuated Children).

Oral Answers to Questions — National Finance. – in the House of Commons on 9th July 1942.

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Photo of Sir John Mellor Sir John Mellor , Tamworth

asked the Chancellor of the Exchequer whether a deduction of Income Tax is allowed, in respect of an evacuated child, to a parent who makes no contribution to the child's maintenance?

Photo of Sir John Mellor Sir John Mellor , Tamworth

Could not the tax saved be applied to the cost of billeting?

Photo of Sir Kingsley Wood Sir Kingsley Wood , Woolwich West

No, Sir, the provisions of the Income Tax law under which a child allowance is granted do not provide for that.

Photo of Sir John Mellor Sir John Mellor , Tamworth

Is not this really a most unreasonable position from the point of view of the general taxpayer?

Photo of Sir Kingsley Wood Sir Kingsley Wood , Woolwich West

No, Sir, and that is the position under the law.