asked the Minister for Finance whether he can state (a) the number of persons assessed for income tax in the years 1924-25, 1925-26, 1926-27, and who were granted allowances in respect of children; (b) the number of such persons who were granted allowances in respect of a first child only; and (c) the number who were granted allowances in respect of second and subsequent children.
CEISTEANNA—QUESTIONS. WRITTEN ANSWERS. - INCOME TAX ALLOWANCES FOR CHILDREN.
Statistics for income tax purposes are compiled in terms of total allowances for children; it is not, therefore, possible to state how much of such total refers to a first child as distinguished from subsequent children, nor can the number of persons to whom the allowances were granted be furnished. The total allowances in respect of children in the year 1924-25 amounted to £1,673,100 in terms of income. Figures for 1925-26 and 1926-27 are not yet available, but it is not considered that they would appreciably differ from the total for 1924-25.