asked the Minister for Finance if he is aware that in their Finance Act, 1938, the British Government have extended the allowance for children under the Income Tax Acts to children undergoing training for any trade, profession or vocation; and if he is prepared to survey the possibility of incorporating a like provision in the forthcoming Finance Act so as to afford relief to many parents and guardians who have children articled or otherwise bound to the profession, calling or trade.
Ceisteanna—Questions. Oral Answers. - Income-tax Allowance for Children.
So far as the first part of the question is concerned, the answer is in the affirmative. As regards the second part, the Deputy may rest assured that all relevant matters will be taken into consideration in framing the forthcoming Finance Bill.